Article 2 - AUDIT OF FINANCIAL STATEMENTS OF INSURERS

Section 83-5-101 - Audited financial report
Section 83-5-102 - Definitions
Section 83-5-103 - Content of annual audited financial report
Section 83-5-104 - Exemptions
Section 83-5-105 - Extensions
Section 83-5-106 - Designation of independent certified public accountants
Section 83-5-107 - Qualifications of independent certified public accountant
Section 83-5-108 - Consolidated or combined audits
Section 83-5-109 - Scope of examination and report of independent certified public accountant
Section 83-5-110 - Notification of adverse financial condition
Section 83-5-111 - Report on significant deficiencies in internal controls
Section 83-5-112 - Accountant's letter of qualifications
Section 83-5-113 - Definition, availability and maintenance of certified public accountant work papers
Section 83-5-114 - Severability
Section 83-5-115 - Authority of Department of Insurance to determine method of calculating values of stocks, bonds and other sureties held by insurer
Section 83-5-117 - Methods of valuation which may be used to calculate values of stocks, bonds and other sureties held by insurer
Section 83-5-119 - Requirements for audit committees
Section 83-5-120 - Internal audit function requirements
Section 83-5-121 - Conduct of insurer in connection with the preparation of required reports and documents
Section 83-5-123 - Management's report of internal control over financial reporting
Section 83-5-125 - Canadian and British companies