§ 925.10. Authority [Repealed]

§ 925.20. Purpose and Scope

§ 925.30. Definitions

§ 925.40. General Requirements Related to Filing and Extensions for Filing of Annual Audited Financial Report and Audit Committee Appointment

§ 925.50. Contents of Annual Audited Financial Report

§ 925.60. Designation of Independent Certified Public Accountant

§ 925.70. Qualifications of Independent Certified Public Accountant

§ 925.80. Consolidated or Combined Audits

§ 925.90. Scope of Audit and Report of Independent Certified Public Accountant

§ 925.100. Notification of Adverse Financial Condition

§ 925.110. Communication of Internal Control Related Matters Noted in an Audit

§ 925.115. Accountant's Letter of Qualifications [Renumbered]

§ 925.120. Accountant's Letter of Qualifications

§ 925.130. Definition, Availability and Maintenance of Independent Certified Public Accountant Workpapers

§ 925.140. Requirements for Audit Committees

§ 925.141. Internal Audit Function Requirements

§ 925.145. Penalties [Renumbered]

§ 925.150. Conduct of Insurer in Connection with the Preparation of Required Reports and Documents

§ 925.160. Management's Report of Internal Control over Financial Reporting

§ 925.170. Exemptions and Effective Dates

§ 925.180. Canadian and British Companies

§ 925.190. Penalties

§ 925.200. Severability Provision

§ 925.EXHIBIT A. CPA Letter of Representation

SOURCE: Filed July 9, 1975, effective July 21, 1975; codified at 7 Ill. Reg. 2359; amended at 11 Ill. Reg. 18204, effective October 26, 1987; amended at 19 Ill. Reg. 12229, effective August 14, 1995; amended at 21 Ill. Reg. 1666, effective January 28, 1997; amended at 27 Ill. Reg. 16121, effective October 6, 2003; amended at 33 Ill. Reg. 6974, effective May 11, 2009; recodified from the Department of Financial and Professional Regulation to the Department of Insurance pursuant to Executive Order 2009-04 at 38 Ill. Reg. 24064; amended at 39 Ill. Reg. 6485, effective April 24, 2015; amended at 43 Ill. Reg. 14121, effective January 1, 2020.