Audited Financial Statements | Midpage

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New York Codes, Rules and Regulations

Subchapter A. Rules of General Application

Part 89

Audited Financial Statements

Insurance

89.0Purpose.89.1Definitions.89.2General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment.89.3Contents of annual audited financial report.89.4Designation of CPA.89.5Qualifications of CPA.89.6Consolidated or combined audits.89.7Scope of audit and report of CPA.89.8Notification of adverse financial condition.89.9Communication of internal control related matters noted in an audit.89.10CPA's letter of qualifications.89.11Availability and maintenance of CPA work papers.89.12Requirements for audit committees.89.13Conduct of company in connection with the preparation of required reports and documents.89.14Management's report of internal control over financial reporting.89.15Canadian and British insurer.89.16Internal audit function requirements.89.17Effective date and special rules.