Pennsylvania Code
Title 31 - INSURANCE
Part VIII - Miscellaneous Provisions
Chapter 147 - ANNUAL FINANCIAL REPORTING REQUIREMENTS
- Section 147.1 - Purpose
- Section 147.2 - Definitions
- Section 147.3 - Filing and extensions for filing required reports and communications
- Section 147.3a - Requirements for audit committees
- Section 147.4 - Contents of annual audited financial report
- Section 147.5 - Designation of independent certified public accountant
- Section 147.6 - Recognition, qualification and responsibilities of an independent certified public accountant
- Section 147.6a - Letter of qualifications of independent certified public accountant
- Section 147.6b - Conduct of insurer relating to audits
- Section 147.7 - Consolidated or combined audits
- Section 147.8 - Scope of audit and report of independent certified public accountant
- Section 147.8a - Internal audit function requirements
- Section 147.9 - Notification of adverse financial condition
- Section 147.9a - Establishment and communication of internal control over financial reporting
- Section 147.9b - Management's report of internal control over financial reporting
- Section 147.10 - Reserved
- Section 147.11 - Definitions, availability and maintenance of independent certified public accountant workpapers
- Section 147.12 - Reserved
- Section 147.13 - Effective date and exemption
- Section 147.14 - Penalties
- Section 147.15 - Reserved
The provisions of this Chapter 147 issued and amended under sections 206, 506, 1501 and 1502 of The Administrative Code of 1929 (71 P.S. §§ 66, 186, 411 and 412); sections 320 and 321 of The Insurance Company Law of 1921 (40 P.S. §§ 443 and 444); section 1605(a)(3)(ii) of The Insurance Company Law of 1921 (40 P.S. § 991.1605(a)(3)(ii)); sections 205 and 206 of The Pennsylvania Fair Plan Act (40 P.S. §§ 1600.205 and 1600.206); section 731 of the Medical Care Availability and Reduction of Error (MCARE) Act (40 P.S. § 1303.731); 40 Pa.C.S. §§ 6125, 6331 and 6701; sections 11 and 14 of the Health Maintenance Organization Act (40 P.S. §§ 1561 and 1564); sections 7 and 25 of the Continuing-Care Provider Registration and Disclosure Act (40 P.S. §§ 3207 and 3225); (40 P.S. §§ 443, 764a, 967, 991.2452); and section 602 of the Fraternal Benefit Societies Code (40 P.S. § 1142-602) (Repealed), unless otherwise noted.
This chapter cited in 31 Pa. Code § 151.7 (relating to disclosure statements); and 31 Pa. Code § 160.3 (relating to standards).
