Indiana Administrative Code
Title 760 - DEPARTMENT OF INSURANCE
Article 1 - GENERAL PROVISIONS
Rule 78 - Annual Financial Reporting
- Section 78-1 - Applicability and scope
- Section 78-2 - Definitions
- Section 78-3 - General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment
- Section 78-4 - Contents of annual audited financial report
- Section 78-5 - Designation of independent certified public accountant
- Section 78-6 - Qualifications of independent certified public accountant
- Section 78-7 - Consolidated or combined audits
- Section 78-8 - Scope of audit and report of independent certified public accountant
- Section 78-9 - Notification of adverse financial condition
- Section 78-10 - Communication of internal control related matters noted in an audit
- Section 78-11 - Accountant's letter of qualifications
- Section 78-12 - Definition, availability, and maintenance of independent certified public accountants' work papers
- Section 78-13 - Requirements for audit committee
- Section 78-14 - Conduct of insurer in connection with the preparation of required reports and documents
- Section 78-15 - Management's report of internal control over financial reporting
- Section 78-16 - Exemptions and effective dates
- Section 78-17 - Canadian and British companies
- Section 78-18 - Severability
Current through March 20, 2024
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