New York Codes, Rules and Regulations
Title 11 - INSURANCE
Chapter IV - Financial Condition Of Insurer and Reports to Superintendent
Subchapter A - Rules of General Application
Part 89 - AUDITED FINANCIAL STATEMENTS
- Section 89.0 - Purpose
- Section 89.1 - Definitions
- Section 89.2 - General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment
- Section 89.3 - Contents of annual audited financial report
- Section 89.4 - Designation of CPA
- Section 89.5 - Qualifications of CPA
- Section 89.6 - Consolidated or combined audits
- Section 89.7 - Scope of audit and report of CPA
- Section 89.8 - Notification of adverse financial condition
- Section 89.9 - Communication of internal control related matters noted in an audit
- Section 89.10 - CPA's letter of qualifications
- Section 89.11 - Availability and maintenance of CPA work papers
- Section 89.12 - Requirements for audit committees
- Section 89.13 - Conduct of company in connection with the preparation of required reports and documents
- Section 89.14 - Management's report of internal control over financial reporting
- Section 89.15 - Canadian and British insurer
- Section 89.16 - Internal audit function requirements
- Section 89.17 - Effective date and special rules
Current through Register Vol. 46, No. 39, September 25, 2024
Statutory authority: Insurance Law, §§ 201, 301, 307[b], 1109, 4710[a][2], 5904[b]
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