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Washington Administrative Code (WAC)

Chapter 07

Wash. Admin. Code ch. 284-07

Requirements as to Company Reports and Annual Statements

INSURANCE COMMISSIONER, OFFICE OF THE

284-07-010Special liability insurance report required annually 284-07-050Financial statement instructions 284-07-060Statement of actuarial opinion 284-07-070Statements to be filed in electronic form 284-07-100Purpose and scope 284-07-110Definitions 284-07-120General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment 284-07-130Contents of annual audited financial report 284-07-140Designation of independent certified public accountant 284-07-150Qualifications of independent certified public accountant 284-07-160Consolidated or combined audits 284-07-170Scope of audit and report of independent certified public accountant 284-07-180Notification of adverse financial condition 284-07-190Communication of internal control related matters noted in an audit 284-07-200Accountant's letter of qualifications 284-07-210Definition, availability, and maintenance of independent certified public accountants workpapers 284-07-213Requirements for audit committees 284-07-214Internal audit function requirements 284-07-215Conduct of insurers in connection with the preparation of required reports and documents 284-07-217Management's report of internal control over financial reporting 284-07-220Exemptions and effective dates 284-07-230Canadian and British companies 284-07-240Severability provision 284-07-310Purpose 284-07-320Authority 284-07-330Scope 284-07-340Definitions 284-07-350General requirements 284-07-380Statement of actuarial opinion based on an asset adequacy analysis 284-07-390Description of actuarial memorandum including an asset adequacy analysis and regulatory asset adequacy issues summary 284-07-400Additional considerations for analysis 284-07-500Definitions 284-07-510Prior approval required for a domestic insurer to use permitted accounting practice 284-07-520Information to be included in a permitted accounting practice request 284-07-530Expiration of a permitted accounting practice 284-07-540Issuer segregation of premium accounting plan 284-07-600Definitions 284-07-610Filing requirements for foreign and alien insurers 284-07-620Filing requirements for domestic insurers 284-07-700Purpose 284-07-710Definitions 284-07-720Filing procedures 284-07-730Contents of corporate governance annual disclosure 284-07-740Severability clause