83-5-101 - Audited financial report.
§ 83-5-101. Audited financial report.
All insurers shall have an annual audit by an independent certified public accountant and shall file an audited financial report as a supplement to the annual statement on or before June 1 for the year ended December 31 immediately preceding. The Commissioner of Insurance may require an insurer to file an audited financial report earlier than June 1 with ninety (90) days' advance notice to the insurer.
Sources: Laws, 1991, ch. 550, § 2, eff from and after July 1, 1991.