Chapter 147 - ANNUAL FINANCIAL REPORTING REQUIREMENTS
- Section 147.1 - Purpose
- Section 147.2 - Definitions
- Section 147.3 - Filing and extensions for filing required reports and communications
- Section 147.3a - Requirements for audit committees
- Section 147.4 - Contents of annual audited financial report
- Section 147.5 - Designation of independent certified public accountant
- Section 147.6 - Recognition, qualification and responsibilities of an independent certified public accountant
- Section 147.6a - Letter of qualifications of independent certified public accountant
- Section 147.6b - Conduct of insurer relating to audits
- Section 147.7 - Consolidated or combined audits
- Section 147.8 - Scope of audit and report of independent certified public accountant
- Section 147.8a - Internal audit function requirements
- Section 147.9 - Notification of adverse financial condition
- Section 147.9a - Establishment and communication of internal control over financial reporting
- Section 147.9b - Management's report of internal control over financial reporting
- Section 147.10 - Reserved
- Section 147.11 - Definitions, availability and maintenance of independent certified public accountant workpapers
- Section 147.12 - Reserved
- Section 147.13 - Effective date and exemption
- Section 147.14 - Penalties
- Section 147.15 - Reserved