Chapter 3 - ANNUAL AUDITED FINANCIAL REPORTS

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