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 21.755 - Conduct of an insurer in connection with the preparation of required reports and documents
Universal Citation: 3 AK Admin Code 21.755
Current through February 24, 2025
Actions prohibited under AS 21.36.060 include actions taken to coerce, manipulate, mislead, or fraudulently influence an accountant
(1) to issue or reissue a report on an insurer's financial statement that is not warranted due to material violations of accounting practices prescribed, or otherwise permitted, by
(A) the insurance regulatory official of the
state of domicile;
(B) generally
accepted auditing standards; or
(C)
other professional or regulatory standards;
(2) not to perform audit, review, or other procedures required by
(A) generally accepted
auditing standards; or
(B) other
professional standards;
(3) not to withdraw an issued report; or
(4) not to communicate matters to an insurer's board of directors or audit committee.
Authority:AS 21.06.060
AS 21.06.090
AS 21.09.200
AS 21.36.060
Disclaimer: These regulations may not be the most recent version. Alaska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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