Annual Financial Reporting | Midpage

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Oklahoma Administrative Code

Part 19

Annual Financial Reporting

Insurance Department

365:25-7-100Authority 365:25-7-101Purpose and scope 365:25-7-102Definitions 365:25-7-103General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment 365:25-7-104Contents of annual audited financial report 365:25-7-105Designation of independent certified public accountant 365:25-7-106Qualifications of independent certified public accountant 365:25-7-107Consolidated or combined audits 365:25-7-108Scope of audit and report of independent certified public accountant 365:25-7-109Notification of adverse financial condition 365:25-7-110Communication of internal control related matters noted in an audit 365:25-7-111Accountant's letter of qualifications 365:25-7-112Definition, availability and maintenance of independent certified public accountants work papers 365:25-7-113Requirements for audit committees 365:25-7-114Internal audit function requirements 365:25-7-115Conduct of insurer in connection with the preparation of required reports and documents 365:25-7-116Management's report of internal control over financial reporting 365:25-7-117Exemptions and effective dates 365:25-7-118Canadian and British companies 365:25-7-119Severability provision