11 N.C. Admin. Code 21.0102
Current through Register Vol. 39, No. 12, December 1, 2024
The financial statements required by G.S. 58-56-51(b)(4) shall include a balance sheet, a statement of operations, and a statement of cash flows for the TPA's two most recent fiscal years. Financial statements shall be prepared by an independent certified public accountant. Financial statements of a TPA's parent company are acceptable if those statements contain consolidating schedules that include a breakout of the finances of the TPA, and if the certified public accountant's opinion letter does not disclaim association with the consolidating schedules.
11 N.C. Admin. Code 21 .0102
Eff. June 1, 1996;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 16, 2014.
Eff. June 1, 1996.