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  3. Subchapter A. Independent Audit of Financial St...


Subchapter A. Independent Audit of Financial Statements


  • Section 401.001. Definitions
  • Section 401.002. Purpose of Subchapter
  • Section 401.003. Effect of Subchapter on Authority to Examine
  • Section 401.004. Filing and Extensions for Filing of Audited Financial Report
  • Section 401.005. Alternative Filing for Canadian or British Insurers or Health Maintenance Organizations
  • Section 401.006. Exemption for Certain Small Insurers and Health Maintenance Organizations
  • Section 401.007. Exemption for Certain Foreign or Alien Insurers or Health Maintenance Organizations
  • Section 401.008. Hardship Exemption
  • Section 401.009. Contents of Audited Financial Report
  • Section 401.010. Requirements for Financial Statements in Audited Financial Report
  • Section 401.011. Qualifications of Accountant; Acceptance of Audited Financial Report
  • Section 401.012. Hearing on Accountant Qualifications; Replacement of Accountant
  • Section 401.013. Accountant's Letter of Qualifications
  • Section 401.014. Registration of Accountant
  • Section 401.015. Resignation or Dismissal of Accountant; Statement Concerning Disagreements
  • Section 401.016. Audited Combined or Consolidated Financial Statements
  • Section 401.017. Notice of Adverse Financial Condition or Misstatement of Financial Condition
  • Section 401.018. Information Discovered After Date of Audited Financial Report
  • Section 401.019. Report on Significant Deficiencies in Internal Control
  • Section 401.020. Accountant Work Papers
  • Section 401.021. Penalty for Failure to Comply
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