West Virginia Code
Chapter 33. Insurance
Article 33. Annual Audited Financial Report

§33-33-1. Declaration of Policy and Purpose - (a) The purpose of this article is to improve the...

§33-33-2. Definitions - As used in this article: (1) "Accountant" or "independent certified...

§33-33-3. General Requirements Related to Filing and Extensions for Filing of Annual Audited Financial Reports and Audit Committee Appointment - (a) All insurers shall have an annual audit by an...

§33-33-4. Contents of Annual Audited Financial Report - (a) The annual audited financial report shall report the financial...

§33-33-5. Designation of Independent Certified Public Accountant - (a) Each insurer required by this article to file an...

§33-33-6. Qualifications of Independent Certified Public Accountants - (a) The commissioner may not recognize any person or firm...

§33-33-7. Consolidated or Combined Audits - An insurer may make written application to the commissioner for...

§33-33-8. Scope of Audit and Report of Independent Certified Public Accountant - Financial statements furnished pursuant to section four of this article...

§33-33-9. Notification of Adverse Financial Condition - (a) The insurer required to furnish the annual audited financial...

§33-33-10. Communication of Internal Control Related Matters Noted in an Audit - (a) In addition to the annual audited financial report, each...

§33-33-10a. Accountant's Letter of Qualifications - The accountant shall furnish the insurer in connection with, and...

§33-33-11. Definition, Availability and Maintenance of Independent Certified Public Accountant Workpapers - (a) Workpapers are the records kept by the independent certified...

§33-33-12. Requirements for Audit Committees - This section does not apply to foreign or alien insurers...

§33-33-12a. Internal Audit Function Requirements - (a) An insurer is exempt from the requirements of this...

§33-33-13. Conduct of Insurer in Connection With the Preparation of Required Reports and Documents - (a) No director or officer of an insurer shall, directly...

§33-33-14. Canadian and British Companies - (a) In the case of Canadian and British insurers, the...

§33-33-15. Management's Report of Internal Control Over Financial Reporting - (a) Every insurer required to file an audited financial report...

§33-33-16. Exemptions and Effective Dates - (a) Upon written application of any insurer, the commissioner may...