N.D. Admin. Code ch. 45-03-20 – Annual Financial Reporting Model Regulation | Midpage

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North Dakota Administrative Code

Chapter 45-03-20

N.D. Admin. Code ch. 45-03-20

Annual Financial Reporting Model Regulation

Insurance, Commissioner of

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45-03-20-01Purpose and Scope 45-03-20-02Definitions 45-03-20-03General Requirements Related to Filing and Extensions for Filing of Annual Audited Financial Report and Audit Committee Appointment 45-03-20-04Contents of Annual Audited Financial Report 45-03-20-05Designation of Independent Certified Public Accountant 45-03-20-06Qualifications of Independent Certified Public Accountant 45-03-20-07Consolidated or Combined Audits 45-03-20-08Scope of Audit and Report of Independent Certified Public Accountant 45-03-20-09Notification of Adverse Financial Condition 45-03-20-10Communication of Internal Control-Related Matters Noted in an Audit 45-03-20-11Accountant's Letter of Qualifications 45-03-20-12Definition, Availability, and Maintenance of Independent Certified Public Accountant Workpapers 45-03-20-12.1Requirements for Audit Committees 45-03-20-12.2Conduct of Insurer in Connection With the Preparation of Required Reports and Documents 45-03-20-12.3Management's Report of Internal Control Over Financial Reporting 45-03-20-13Exemptions and Effective Dates 45-03-20-14Canadian and British Companies 45-03-20-15Internal Audit Function Requirements