Chapter 3 - Annual Audited Financial Reports (Section 31-301 to Section 31-314)
- Section 31-301 - Definitions
- Section 31-302 - General requirements for filing audited financial reports and audit committee appointments; extensions
- Section 31-303 - Contents of annual audited financial report
- Section 31-304 - Designation of independent certified public accountant
- Section 31-305 - Qualifications of independent certified public accountant
- Section 31-306 - Consolidated or combined audits
- Section 31-307 - Scope of audit and report of independent certified public accountant
- Section 31-308 - Notification of adverse financial condition
- Section 31-309 - Communication of internal control related matters noted in audit
- Section 31-310 - Accountant's letter of qualifications
- Section 31-311 - Definition, availability, and maintenance of independent certified public accountant workpapers
- Section 31-311.01 - Requirements for audit committees
- Section 31-311.02 - Conduct of insurer in connection with the preparation of required reports and documents
- Section 31-311.03 - Management's report of internal control over financial reporting
- Section 31-312 - Exemptions and effective dates
- Section 31-313 - Canadian and British companies
- Section 31-314 - Applicability