Collections
Code of the District of Columbia

Chapter 3

Annual Audited Financial Reports.

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