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New Mexico Administrative Code

Part 5

Annual Audited Financial Reports

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Conflict with Other Provisions 9Filing Dates and Extensions 10Report Period 11Report Form 12Contents of Report 13Registration of Independent Certified Public Accountant 14Dismissal or Resignation of Independent Certified Public Accountant 15Qualifications of Independent Certified Public Accountant 16Requirements for Audit Committee 17N.M. Code R. § 13.2.5.17 18Rotation of Accountants Required 19Consolidated or Combined Audits 20Scope of Examination and Report of Independent Certified Public Accountant 21Report of Adverse Financial Condition 22Report on Unremediated Material Weaknesses in Internal Controls 23Management’s Report of Internal Control over Financial Reporting 24Independent Certified Public Accountant’s Letter of Qualifications 25Independent Certified Public Accountant’s Workpapers 26Conduct of Insurer in Connection with the Preparation of Required Reports and Documents 28Canadian and British Companies 27N.M. Code R. § 13.2.5.27