Annual Audited Financial Reports | Midpage

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Regulations of Connecticut State Agencies

38a-54

Annual Audited Financial Reports

Insurance Department

38a-54-1Purpose and scope 38a-54-2Definitions 38a-54-3General requirements related to filing and extension for filing of annual audited financial reports and audit committee appointment 38a-54-4Contents of annual audited financial report 38a-54-5Designation of independent certified public accountant 38a-54-6Qualifications of independent certified public accountant 38a-54-7Consolidated or combined audits 38a-54-8Scope of audit and report of independent certified public accountant 38a-54-9Notification of adverse financial condition 38a-54-9aCommunication of internal control related matters noted in an audit 38a-54-10Accountant's letter of qualifications 38a-54-11Availability and maintenance of independent CPA work-papers 38a-54-11aRequirements for audit committees 38a-54-11bConduct of insurer in connection with the preparation of required reports and documents 38a-54-11cManagement’s report of internal control over financial reporting 38a-54-11dInternal audit function requirements 38a-54-12Exemptions and compliance dates 38a-54-13Canadian and British companies 38a-54-14Severability