10 CRR-NY 98-3.8NY-CRR
STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 10. DEPARTMENT OF HEALTH
CHAPTER II. ADMINISTRATIVE RULES AND REGULATIONS
SUBCHAPTER R. HEALTH MAINTENANCE ORGANIZATIONS
PART 98. HEALTH MAINTENANCE ORGANIZATIONS
SUBPART 98-3. MANAGED CARE ORGANIZATIONS—AUDITED FINANCIAL STATEMENTS
10 CRR-NY 98-3.8
10 CRR-NY 98-3.8
98-3.8 Scope of audit and report of CPA.
A MCO shall have financial statements furnished pursuant to section 98-3.4 of this Subpart audited by the CPA. The audit of the MCO’s financial statements shall be conducted in accordance with generally accepted auditing standards. The MCO shall attach to its financial statements a description, for each person assigned to the engagement pursuant to section 98-3.11 of this Subpart, of the following: the accountant’s background and experience in general, the accountant’s experience with insurance matters, and whether each is a CPA.
10 CRR-NY 98-3.8
Current through September 15, 2021
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.