Rules & Regulations of the State of Tennessee
Title 0780 - Commerce and Insurance
Subtitle 0780-01 - Insurance Division
Chapter 0780-01-65 - Annual Financial Reporting
Section 0780-01-65-.02 - PURPOSE
Universal Citation: TN Comp Rules and Regs 0780-01-65-.02
Current through September 24, 2024
The purpose of this Chapter is to improve the commissioner's surveillance of the financial condition of insurers by requiring (1) an annual audit of financial statements reporting the financial position and the results of operations of insurers by independent certified public accountants; (2) Communication of Internal Control Related Matters Noted in an Audit, and (3) Management's Report of Internal Control over Financial Reporting.
Authority: T.C.A. §§ 56-1-501(h) and 56-2-301.
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