23 CAR pt. 12, Subpart 1 – Generally | Midpage

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Code of Arkansas Rules

Subpart 1

23 CAR pt. 12, Subpart 1

Generally

1Purpose and scope 2Definitions 3General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment 4Contents of annual audited financial report 5Designation of independent certified public accountant 6Qualifications of independent certified public accountant 7Consolidated or combined audits 8Scope of audit and report of independent certified public accountant 9Notification of adverse financial condition 10Communication of internal control related matters noted in an audit 11Accountant’s letter of qualifications 12Availability and maintenance of independent certified public accountants’ workpapers 13Requirements for audit committees 14Internal audit function requirements 15Conduct of insurer in connection with the preparation of required reports and documents 16Management’s report of internal control over financial reporting 17Exemptions and effective dates 18Canadian and British companies 19Severability provision