Ala. Admin. Code r. 482-1-097-.04 - Accounting Practices And Procedures

When submitting required financial reports to the department, all insurers shall use the appropriate NAIC Annual Statement Blank which shall be prepared in accordance with the NAIC Annual Statement Instructions and follow those accounting practices and procedures prescribed by the NAIC Accounting Practices & Procedures Manual, except when in conflict with Alabama statutes or other Alabama Insurance Department Regulations.

Author: Commissioner of Insurance


Ala. Admin. Code r. 482-1-097-.04
New: December 19, 2000; effective January 1, 2001. Filed for codification in the Alabama Administrative Code by the Department of Insurance on November 14, 2005, pursuant to the Code of Ala. 1975, § 27-7-43.

Statutory Authority: Code of Ala. 1975, §§ 27-2-17, 27-1-2, 27-3-26, 10-4-113, 27-21A-8, 27-30-22, 27-31-16, 27-34-36.

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