Connecticut Administrative Code
Title 38a - Insurance Department
54 - Annual Audited Financial Reports
- Section 38a-54-1 - Purpose and scope
- Section 38a-54-2 - Definitions
- Section 38a-54-3 - General requirements related to filing and extension for filing of annual audited financial reports and audit committee appointment
- Section 38a-54-4 - Contents of annual audited financial report
- Section 38a-54-5 - Designation of independent certified public accountant
- Section 38a-54-6 - Qualifications of independent certified public accountant
- Section 38a-54-7 - Consolidated or combined audits
- Section 38a-54-8 - Scope of audit and report of independent certified public accountant
- Section 38a-54-9 - Notification of adverse financial condition
- Section 38a-54-9a - Communication of internal control related matters noted in an audit
- Section 38a-54-10 - Accountant's letter of qualifications
- Section 38a-54-11 - Availability and maintenance of independent CPA work-papers
- Section 38a-54-11a - Requirements for audit committees
- Section 38a-54-11b - Conduct of insurer in connection with the preparation of required reports and documents
- Section 38a-54-11c - Management's report of internal control over financial reporting
- Section 38a-54-11d - Internal audit function requirements
- Section 38a-54-12 - Exemptions and compliance dates
- Section 38a-54-13 - Canadian and British companies
- Section 38a-54-14 - Severability
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