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Indiana Administrative Code

Rule 78

Annual Financial Reporting

Department of Insurance

1Applicability 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 12Definition, availability, and maintenance of independent certified public accountants' work papers 13Requirements for audit committee 14Conduct of insurer in connection with the preparation of required reports and documents 15Management's report of internal control over financial reporting 16Exemptions and effective dates 17Canadian and British companies 18Severability