N.Y. Comp. Codes R. & Regs. Tit. 10 §§ 98-3.12
Current through Register Vol. 46, No. 41, October 9, 2024
Every MCO shall require the CPA to make available for review by the Commissioner all work papers prepared in the conduct of the CPA's audit and any communications related to the audit between the CPA and the MCO, at the offices of the MCO, at the Health Department or at any other reasonable place designated by the Commissioner. Every MCO shall require that the CPA retain the audit work papers and communications for six calendar years from the date of the audit report.
N.Y. Comp. Codes R. & Regs. Tit. 10 §§ 98-3.12