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Regulations of Connecticut State Agencies
Title 38a
38a-54
Annual Audited Financial Reports
Insurance Department
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38a-54-1
Purpose and scope
38a-54-2
Definitions
38a-54-3
General requirements related to filing and extension for filing of annual audited financial reports and audit committee appointment
38a-54-4
Contents of annual audited financial report
38a-54-5
Designation of independent certified public accountant
38a-54-6
Qualifications of independent certified public accountant
38a-54-7
Consolidated or combined audits
38a-54-8
Scope of audit and report of independent certified public accountant
38a-54-9
Notification of adverse financial condition
38a-54-9a
Communication of internal control related matters noted in an audit
38a-54-10
Accountant's letter of qualifications
38a-54-11
Availability and maintenance of independent CPA work-papers
38a-54-11a
Requirements for audit committees
38a-54-11b
Conduct of insurer in connection with the preparation of required reports and documents
38a-54-11c
Management’s report of internal control over financial reporting
38a-54-11d
Internal audit function requirements
38a-54-12
Exemptions and compliance dates
38a-54-13
Canadian and British companies
38a-54-14
Severability