191.98.1 Authority. |
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191.98.2 Purpose. |
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191.98.3 Definitions. |
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191.98.4 General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment. |
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191.98.5 Contents of annual audited financial report. |
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191.98.6 Designation of independent certified public accountant. |
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191.98.7 Qualifications of independent certified public accountant. |
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191.98.8 Consolidated or combined audits. |
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191.98.9 Scope of audit and report of independent certified public accountant. |
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191.98.10 Notification of adverse financial condition. |
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191.98.11 Communication of Internal Control Related Matters Noted in an Audit. |
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191.98.12 Definition, availability and maintenance of independent certified public accountants’ work papers. |
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191.98.13 Requirements for audit committees. |
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191.98.14 Internal audit function requirements. |
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191.98.15 Conduct of insurer in connection with the preparation of required reports and documents. |
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191.98.16 Management’s Report of Internal Control Over Financial Reporting. |
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191.98.17 Exemptions. |
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191.98.18 Letter to insurer with accountant’s qualifications. |
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191.98.19 Canadian and British companies. |
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191.98.20 Severability provision. |
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191.98.21 Effective date. |
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