Chapter 3. Annual Audited Financial Reports. § 31–301. Definitions. § 31–302. General requirements for filing audited financial reports and audit committee appointments; extensions. § 31–303. Contents of annual audited financial report. § 31–304. Designation of independent certified public accountant. § 31–305. Qualifications of independent certified public accountant. § 31–306. Consolidated or combined audits. § 31–307. Scope of audit and report of independent certified public accountant. § 31–308. Notification of adverse financial condition. § 31–309. Communication of internal control related matters noted in audit. § 31–310. Accountant’s letter of qualifications. § 31–311. Definition, availability, and maintenance of independent certified public accountant workpapers. § 31–311.01. Requirements for audit committees. § 31–311.01a. Internal audit function requirements. § 31–311.02. Conduct of insurer in connection with the preparation of required reports and documents. § 31–311.03. Management’s report of internal control over financial reporting. § 31–312. Exemptions and effective dates. § 31–313. Canadian and British companies. § 31–314. Applicability.
