Code of Maine Rules
02 - DEPARTMENT OF PROFESSIONAL AND FINANCIAL REGULATION
031 - BUREAU OF INSURANCE
Chapter 235 - ANNUAL AUDITED FINANCIAL REPORTS
- Section 031-235-1 - Authority and Purpose
- Section 031-235-2 - Scope
- Section 031-235-3 - Contents of Annual Audited Financial Report
- Section 031-235-4 - Time for Filing of Annual Audited Financial Report
- Section 031-235-5 - Designation of Independent Certified Public Accountant
- Section 031-235-6 - Qualifications of Independent Certified Public Accountant
- Section 031-235-7 - Consolidated or Combined Audits
- Section 031-235-8 - Scope of Audit and Report of Independent Certified Public Accountant
- Section 031-235-9 - Notification of Adverse Financial Condition
- Section 031-235-10 - Evaluation of Insurer's Internal Controls
- Section 031-235-11 - Accountant's Letter of Qualifications
- Section 031-235-12 - CPA Work Papers and Audit Communications
- Section 031-235-13 - Requirements for Audit Committees
- Section 031-235-14 - Internal Audit Function Requirements
- Section 031-235-15 - Conduct of Insurer in Connection with the Preparation of Required Reports and Documents
- Section 031-235-16 - SOX-Compliant Insurers
- Section 031-235-17 - Effect of Changes in Premium Volume
- Section 031-235-18 - Foreign and Alien Insurers
- Section 031-235-19 - Effective Date
- Section 031-235-20 - Severability
Current through 2024-38, September 18, 2024
STATUTORY AUTHORITY: 24 M.R.S.A. §2317(2), 24-A M.R.S.A. §§ 212221-A(5)4218 and
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