(1) A company's independent certified public accountant shall:
- (a) make available for review by the commissioner, or the commissioner's appointed agent, all work papers prepared in the conduct of the audit or examination of the company;
- (b) retain the work audit papers for a period of not less than seven years after the period reported upon; and
- (c) provide photocopies of any working papers that the department considers relevant to its audit or examination.
- (2) The department may retain photocopies of any working papers.
KEY: captive insurance
Date of Last Change: February 9, 2026
Notice of Continuation: May 2, 2022
Authorizing, and Implemented or Interpreted Law: 31A-2-201; 31A-37-106