Regulation 98—Annual Financial Reporting | Midpage

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Louisiana Administrative Code

Chapter 137

Regulation 98—Annual Financial Reporting

State of Louisiana

13701Authority 13703Purpose and Scope 13705Definitions 13707General Requirements Related to Filing and Extensions for Filing of Annual Audited Financial Reports and Audit Committee Appointments 13709Contents of Annual Audited Financial Report 13711Designation of Independent Certified Public Accountant 13713Qualifications of Independent Certified Public Accountant 13715Consolidated or Combined Audits 13717Scope of Audit and Report of Independent Certified Public Accountant 13719Notification of Adverse Financial Condition 13721Communication of Internal Control Related Matters Noted in an Audit 13723Accountant's Letter of Qualifications 13725Definition, Availability and Maintenance of Independent Certified Public Accountants Workpapers 13727Requirements for Audit Committees 13728Internal Audit Function Requirements 13729Conduct of Insurer in Connection with the Preparation of Required Reports and Documents 13731Management's Report of Internal Control over Financial Reporting 13733Exemptions and Effective Dates 13735Canadian and British Companies 13737Severability Provision 13739Effective Date