Annual Financial Reporting


230-RICR-20-45-7 ACTIVE RULE

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7.1Authority

7.2Purpose

7.3Definitions

7.4General Requirements Related to Filing and Extensions for Filing of Annual Audited Financial Reports and Audit Committee Appointment

7.5Contents of Annual Audited Financial Report

7.6Designation of Independent Certified Public Accountant

7.7Qualifications of Independent Certified Public Accountant

7.8Consolidated or Combined Audits

7.9Scope of Audit and Report of Independent Certified Public Accountant

7.10Notification of Adverse Financial Condition

7.11Communication of Internal Control Related Matters Noted in an Audit

7.12Accountant's Letter of Qualifications

7.13Definition, Availability and Maintenance of Independent Certified Public Accountant Workpapers

7.14Requirements for Audit Committees

7.15Internal Audit Function Requirements

7.16Conduct of Insurer in Connection with the Preparation of Required Reports and Documents

7.17Management’s Report of Internal Control over Financial Reporting

7.18Exemptions and Effective Dates

7.19Canadian and British Companies

7.20Severability


Title 230 Department of Business Regulation (includes the Office of the Health Insurance Commissioner)
Chapter 20 Insurance
Subchapter 45 Financial Standards and Corporate Operations
Part 7 Annual Financial Reporting
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws § 27-12-6

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.