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Md. Code Regs. 31.05.11 – Annual Financial Reporting | Midpage
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Code of Maryland Regulations
Title 31
§ 05
Chapter 11
Md. Code Regs. 31.05.11
Annual Financial Reporting
Effective Dec 6, 2018
.01
Purpose and Scope.
.02
Definitions.
.03
Filing and Extensions for Filing Audited Financial Reports; Audit Committee Appointment.
.04
Contents of Annual Audited Financial Report.
.05
Designation of Independent Certified Public Accountant.
.06
Qualifications of Independent Certified Public Accountant.
.07
Consolidated or Combined Audits.
.08
Scope of Audit and Report of Independent Certified Public Accountant.
.09
Notification of Adverse Financial Condition.
.10
Communication of Internal Control Related Matters Noted in an Audit.
.11
Accountant's Letter of Qualifications.
.12
Definition, Availability, and Maintenance of Independent Certified Public Accountant's Workpapers.
.13
Requirements for Audit Committees.
.14
Internal Audit Function Requirements.
.15
Conduct of Insurer in Connection with the Preparation of Required Reports and Documents.
.16
Management's Report on Internal Control over Financial Reporting.
.17
Exemptions and Effective Dates.
.18
Canadian and British Companies.