Part 89 Audited Financial Statements
- 11 CRR-NY IV A 89 Notes
- s 89.0 Purpose.
- s 89.1 Definitions.
- s 89.2 General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment.
- s 89.3 Contents of annual audited financial report.
- s 89.4 Designation of CPA.
- s 89.5 Qualifications of CPA.
- s 89.6 Consolidated or combined audits.
- s 89.7 Scope of audit and report of CPA.
- s 89.8 Notification of adverse financial condition.
- s 89.9 Communication of internal control related matters noted in an audit.
- s 89.10 CPA's letter of qualifications.
- s 89.11 Availability and maintenance of CPA work papers.
- s 89.12 Requirements for audit committees.
- s 89.13 Conduct of company in connection with the preparation of required reports and documents.
- s 89.14 Management's report of internal control over financial reporting.
- s 89.15 Canadian and British insurer.
- s 89.16 Internal audit function requirements.
- s 89.17 Effective date and special rules.