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Code of Maryland Regulations (Last Updated: April 6, 2021) |
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Title 31. Maryland Insurance Administration |
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Subtitle 05. ASSETS, LIABILITIES, RESERVES, AND INVESTMENTS OF INSURERS |
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Chapter 31.05.11. Annual Financial Reporting |
| Sec. 31.05.11.00. Notations |
| Sec. 31.05.11.01. Purpose and Scope |
| Sec. 31.05.11.02. Definitions |
| Sec. 31.05.11.03. Filing and Extensions for Filing Audited Financial Reports; Audit Committee Appointment |
| Sec. 31.05.11.04. Contents of Annual Audited Financial Report |
| Sec. 31.05.11.05. Designation of Independent Certified Public Accountant |
| Sec. 31.05.11.06. Qualifications of Independent Certified Public Accountant |
| Sec. 31.05.11.07. Consolidated or Combined Audits |
| Sec. 31.05.11.08. Scope of Audit and Report of Independent Certified Public Accountant |
| Sec. 31.05.11.09. Notification of Adverse Financial Condition |
| Sec. 31.05.11.10. Communication of Internal Control Related Matters Noted in an Audit |
| Sec. 31.05.11.11. Accountant's Letter of Qualifications |
| Sec. 31.05.11.12. Definition, Availability, and Maintenance of Independent Certified Public Accountant's Workpapers |
| Sec. 31.05.11.13. Requirements for Audit Committees |
| Sec. 31.05.11.14. Internal Audit Function Requirements |
| Sec. 31.05.11.15. Conduct of Insurer in Connection with the Preparation of Required Reports and Documents |
| Sec. 31.05.11.16. Management's Report on Internal Control over Financial Reporting |
| Sec. 31.05.11.17. Exemptions and Effective Dates |
| Sec. 31.05.11.18. Canadian and British Companies |
| Sec. 31.05.11.9999. Administrative History |