The audit of the insurer's financial statement must be conducted in accordance with generally accepted auditing standards and include an understanding of internal control sufficient to plan the audit. For those insurers required to file a report of internal control over financial reporting, the independent certified public accountant shall consider the most recently available report in planning and performing the audit of the financial statements. To the extent the independent certified public accountant deems necessary, consideration shall be given to the procedures in the National Association of Insurance Commissioners' Financial Condition Examiners Handbook.
3 AAC 21.730 - Scope of audit and report of independent certified public accountant
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