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Utah Administrative Code

Rule 254

Utah Admin. Code R590-254

Annual Financial Reporting Rule

Effective Jan 10, 2023Insurance

1Authority 2Purpose and Scope 3Definitions 4General Requirements Related to Filing and Extensions for Filing of an Annual Audited Financial Report and Audit Committee Appointment 5Contents of an Annual Audited Financial Report 6Designation of Independent Certified Public Accountant 7Qualifications of Independent Certified Public Accountant 8Consolidated or Combined Audits 9Scope of Audit and Report of Independent Certified Public Accountant 10Notification of Adverse Financial Condition 11Communication of Internal Control Related Matters Noted in an Audit 12Accountant's Letter of Qualifications 13Definition, Availability, and Maintenance of Independent Certified Public Accountants Workpapers 14Requirements for Audit Committees 15Internal Audit Function Requirements 16Conduct of Insurer in Connection with the Preparation of Required Reports and Documents 17Management's Report of Internal Control over Financial Reporting 18Exemptions and Implementation Dates 19Canadian and British Companies 20Severability