Chapter 284-07. Requirements as to company reports and annual statements.  


Section 284-07-010. Special liability insurance report required annually.
Section 284-07-050. Financial statement instructions.
Section 284-07-060. Statement of actuarial opinion.
Section 284-07-070. Statements to be filed in electronic form.
Section 284-07-100. Purpose and scope.
Section 284-07-110. Definitions.
Section 284-07-120. General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment.
Section 284-07-130. Contents of annual audited financial report.
Section 284-07-140. Designation of independent certified public accountant.
Section 284-07-150. Qualifications of independent certified public accountant.
Section 284-07-160. Consolidated or combined audits.
Section 284-07-170. Scope of audit and report of independent certified public accountant.
Section 284-07-180. Notification of adverse financial condition.
Section 284-07-190. Communication of internal control related matters noted in an audit.
Section 284-07-200. Accountant's letter of qualifications.
Section 284-07-210. Definition, availability, and maintenance of independent certified public accountants workpapers.
Section 284-07-213. Requirements for audit committees.
Section 284-07-215. Conduct of insurers in connection with the preparation of required reports and documents.
Section 284-07-217. Management's report of internal control over financial reporting.
Section 284-07-220. Exemptions and effective dates.
Section 284-07-230. Canadian and British companies.
Section 284-07-240. Severability provision.
Section 284-07-310. Purpose.
Section 284-07-320. Authority.
Section 284-07-330. Scope.
Section 284-07-340. Definitions.
Section 284-07-350. General requirements.
Section 284-07-380. Statement of actuarial opinion based on an asset adequacy analysis.
Section 284-07-390. Description of actuarial memorandum including an asset adequacy analysis and regulatory asset adequacy issues summary.
Section 284-07-400. Additional considerations for analysis.
Section 284-07-500. Definitions.
Section 284-07-510. Prior approval required for a domestic insurer to use permitted accounting practice.
Section 284-07-520. Information to be included in a permitted accounting practice request.
Section 284-07-530. Expiration of a permitted accounting practice.
Section 284-07-540. Issuer segregation of premium accounting plan.
Section 284-07-600. Definitions.
Section 284-07-610. Filing requirements for foreign and alien insurers.
Section 284-07-620. Filing requirements for domestic insurers.