Collections
Pennsylvania Code
Title 31
Part VIII
Chapter 147
31 Pa. Code Ch. 147
Annual Financial Reporting Requirements
Learn More
Log In
Sign Up
147.1
Purpose.
147.2
Definitions.
147.3
Filing and extensions for filing required reports and communications.
147.3a
Requirements for audit committees.
147.4
Contents of annual audited financial report.
147.5
Designation of independent certified public accountant.
147.6
Recognition, qualification and responsibilities of an independent certified public accountant.
147.6a
Letter of qualifications of independent certified public accountant.
147.6b
Conduct of insurer relating to audits.
147.7
Consolidated or combined audits.
147.8
Scope of audit and report of independent certified public accountant.
147.8a
Internal audit function requirements.
147.9
Notification of adverse financial condition.
147.9a
Establishment and communication of internal control over financial reporting.
147.9b
Management’s report of internal control over financial reporting.
147.10
[Reserved].
147.11
Definitions, availability and maintenance of independent certified public accountant workpapers.
147.12
[Reserved].
147.13
Effective date and exemption.
147.14
Penalties.
147.15
[Reserved].