Alaska Administrative Code
Title 3 - Commerce, Community, and Economic Development
Part 2 - Division of Insurance
Chapter 21 - Insurer - Financial
Article 7 - Financial Examination of and Annual Audit Reporting Requirements for Admitted Insurers
3 AAC 21.710 - Requirements regarding contents and filing of annual audited financial report

(a) The director may extend the due date of the annual audited financial report for 30-day periods if the insurer and its independent certified public accountant submit a request that gives the reasons for needing an extension and the director determines there is good cause to grant an extension. The request for extension must be submitted in writing not fewer than 10 days before the due date of the report and in sufficient detail to permit the director to make an informed decision with respect to the requested extension. If the director grants an extension, a similar extension is also granted for the filing of management's report of internal control over financial reporting.