Annual Audited Financial Reports

  1. Law
  2. District of Columbia Code
  3. Insurance and Securities
  4. Annual Audited Financial Reports

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Section
31–301

Definitions

Section
31–302

General requirements for filing audited financial reports and audit committee appointments; extensions

Section
31–303

Contents of annual audited financial report

Section
31–304

Designation of independent certified public accountant

Section
31–305

Qualifications of independent certified public accountant

Section
31–306

Consolidated or combined audits

Section
31–307

Scope of audit and report of independent certified public accountant

Section
31–308

Notification of adverse financial condition

Section
31–309

Communication of internal control related matters noted in audit

Section
31–310

Accountant’s letter of qualifications

Section
31–311

Definition, availability, and maintenance of independent certified public accountant workpapers

Section
31–311.01

Requirements for audit committees

Section
31–311.01a

Internal audit function requirements

Section
31–311.02

Conduct of insurer in connection with the preparation of required reports and documents

Section
31–311.03

Management’s report of internal control over financial reporting

Section
31–312

Exemptions and effective dates

Section
31–313

Canadian and British companies

Section
31–314

Applicability