Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 365. Insurance Department |
Chapter 25. Other Licensees |
Subchapter 7. Companies |
Part 19. ANNUAL FINANCIAL REPORTING |
SECTION 365:25-7-100. Authority |
SECTION 365:25-7-101. Purpose and scope |
SECTION 365:25-7-102. Definitions |
SECTION 365:25-7-103. General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment |
SECTION 365:25-7-104. Contents of annual audited financial report |
SECTION 365:25-7-105. Designation of independent certified public accountant |
SECTION 365:25-7-106. Qualifications of independent certified public accountant |
SECTION 365:25-7-107. Consolidated or combined audits |
SECTION 365:25-7-108. Scope of audit and report of independent certified public accountant |
SECTION 365:25-7-109. Notification of adverse financial condition |
SECTION 365:25-7-110. Communication of internal control related matters noted in an audit |
SECTION 365:25-7-111. Accountant's letter of qualifications |
SECTION 365:25-7-112. Definition, availability and maintenance of independent certified public accountants work papers |
SECTION 365:25-7-113. Requirements for audit committees |
SECTION 365:25-7-114. Internal audit function requirements |
SECTION 365:25-7-115. Conduct of insurer in connection with the preparation of required reports and documents |
SECTION 365:25-7-116. Management's report of internal control over financial reporting |
SECTION 365:25-7-117. Exemptions and effective dates |
SECTION 365:25-7-118. Canadian and British companies |
SECTION 365:25-7-119. Severability provision |