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Georgia Rules (Last Updated: March 14, 2014) |
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CHAPTER 120. COMPTROLLER GENERAL |
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Chapter 120-2. RULES OF COMPTROLLER GENERAL OFFICE OF COMMISSIONER OF INSURANCE |
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Part 120-2-60. CPA ANNUAL AUDITED FINANCIAL REPORTS |
| § 120-2-60-.01. Authority |
| § 120-2-60-.02. Purpose and Scope |
| § 120-2-60-.03. Definitions |
| § 120-2-60-.04. Filing and Extensions for Filing of Annual Audited Financial Reports |
| § 120-2-60-.05. Contents of Annual Audited Financial Report |
| § 120-2-60-.06. Designation of Independent Certified Public Accountant |
| § 120-2-60-.07. Qualifications of Independent Certified Public Accountant |
| § 120-2-60-.08. Consolidated or Combined Audits |
| § 120-2-60-.09. Scope of Audit and Report of Independent Certified Public Accountant |
| § 120-2-60-.10. Notification of Adverse Financial Condition |
| § 120-2-60-.11. Communication of Internal Control Related Matters Noted in an Audit |
| § 120-2-60-.12. Accountant's Letter of Qualifications |
| § 120-2-60-.13. Definition, Availability and Maintenance of CPA Workpapers |
| § 120-2-60-.14. Requirements for Audit Committees |
| § 120-2-60-.15. Conduct of Insurer in Connection with the Preparation of Required Reports and Documents |
| § 120-2-60-.16. Management's Report of Internal Control Over Financial Reporting |
| § 120-2-60-.17. Exemptions and Effective Dates |
| § 120-2-60-.18. Canadian and British Companies |
| § 120-2-60-.19. Severability Provision |