Learn More
Log In
Sign Up
Rules Governing Annual Financial Reporting | Midpage
Collections
Virginia Administrative Code
Title 14
5
Chapter 270
Rules Governing Annual Financial Reporting
10
Purpose.
20
Applicability.
30
Scope.
40
Definitions.
50
General requirements related to filing and extensions for filing of annual Audited Financial Reports and Audit Committee appointment.
60
Contents of annual Audited Financial Report.
70
Designation of independent certified public accountant.
80
Qualifications of accountant.
90
Consolidated or combined audits.
100
Scope of audit and report of independent certified public accountant.
110
Notification of adverse financial condition.
120
Communicating internal control related matters noted in an audit.
130
Accountant's letter of qualifications.
140
Availability and maintenance of independent certified public accountant workpapers.
144
Requirements for Audit Committees.
145
Internal audit function requirements.
146
Conduct of insurer in connection with the preparation of required reports and documents.
148
Management's Report of Internal Control over Financial Reporting.
150
Exemptions.
170
Canadian and British companies.
174
Retention of independent certified public accountant on or after January 1, 2010, and other effective dates.
180
Severability.
9998
Forms (14Vac5-270).
9999
Documents Incorporated by Reference (14Vac5-270).