Iowa Administrative Code - 08/10/2022

Insurance Division [191] | Agency Listing
Chapter 98 ANNUAL FINANCIAL REPORTING REQUIREMENTS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
191.98.1 Authority.
191.98.2 Purpose.
191.98.3 Definitions.
191.98.4 General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment.
191.98.5 Contents of annual audited financial report.
191.98.6 Designation of independent certified public accountant.
191.98.7 Qualifications of independent certified public accountant.
191.98.8 Consolidated or combined audits.
191.98.9 Scope of audit and report of independent certified public accountant.
191.98.10 Notification of adverse financial condition.
191.98.11 Communication of Internal Control Related Matters Noted in an Audit.
191.98.12 Definition, availability and maintenance of independent certified public accountants’ work papers.
191.98.13 Requirements for audit committees.
191.98.14 Internal audit function requirements.
191.98.15 Conduct of insurer in connection with the preparation of required reports and documents.
191.98.16 Management’s Report of Internal Control Over Financial Reporting.
191.98.17 Exemptions.
191.98.18 Letter to insurer with accountant’s qualifications.
191.98.19 Canadian and British companies.
191.98.20 Severability provision.
191.98.21 Effective date.