Code of Maryland Regulations
Title 31 - MARYLAND INSURANCE ADMINISTRATION
Subtitle 05 - ASSETS, LIABILITIES, RESERVES, AND INVESTMENTS OF INSURERS
Chapter 31.05.11 - Annual Financial Reporting
- Section 31.05.11.01 - Purpose and Scope
- Section 31.05.11.02 - Definitions
- Section 31.05.11.03 - Filing and Extensions for Filing Audited Financial Reports; Audit Committee Appointment
- Section 31.05.11.04 - Contents of Annual Audited Financial Report
- Section 31.05.11.05 - Designation of Independent Certified Public Accountant
- Section 31.05.11.06 - Qualifications of Independent Certified Public Accountant
- Section 31.05.11.07 - Consolidated or Combined Audits
- Section 31.05.11.08 - Scope of Audit and Report of Independent Certified Public Accountant
- Section 31.05.11.09 - Notification of Adverse Financial Condition
- Section 31.05.11.10 - Communication of Internal Control Related Matters Noted in an Audit
- Section 31.05.11.11 - Accountant's Letter of Qualifications
- Section 31.05.11.12 - Definition, Availability, and Maintenance of Independent Certified Public Accountant's Workpapers
- Section 31.05.11.13 - Requirements for Audit Committees
- Section 31.05.11.14 - Internal Audit Function Requirements
- Section 31.05.11.15 - Conduct of Insurer in Connection with the Preparation of Required Reports and Documents
- Section 31.05.11.16 - Management's Report on Internal Control over Financial Reporting
- Section 31.05.11.17 - Exemptions and Effective Dates
- Section 31.05.11.18 - Canadian and British Companies
Current through Register Vol. 51, No. 19, September 20, 2024
Authority: Insurance Article, §§ 2-109(a)(1), 2-205, 4-116, 14-118, 14-121, 14-413, 15-605, and 24-211; Labor and Employment Article, § 10-125; Annotated Code of Maryland
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