Any provider sponsored health care corporation issued a license shall file annual and quarterly financial statements using forms prescribed by the Commissioner pursuant to O.C.G.A. § 33-20-24. The annual financial report is due March 1 each year and the quarterly statements are due 45 days after the end of each calendar quarter. The Commissioner may also require additional financial reports as are required of other insurers including but not limited to an annual audit from a certified public accountant.
Ga. Comp. R. & Regs. R. 120-2-75-.07
O.C.G.A. Secs. 33-2-9, 33-20-24.