Part 925 - ANNUAL FINANCIAL REPORTING

  1. § 925.10 - Authority (Repealed)
  2. § 925.20 - Purpose and Scope
  3. § 925.30 - Definitions
  4. § 925.40 - General Requirements Related to Filing and Extensions for Filing of Annual Audited Financial Report and Audit Committee Appointment
  5. § 925.50 - Contents of Annual Audited Financial Report
  6. § 925.60 - Designation of Independent Certified Public Accountant
  7. § 925.70 - Qualifications of Independent Certified Public Accountant
  8. § 925.80 - Consolidated or Combined Audits
  9. § 925.90 - Scope of Audit and Report of Independent Certified Public Accountant
  10. § 925.100 - Notification of Adverse Financial Condition
  11. § 925.110 - Communication of Internal Control Related Matters Noted in an Audit
  12. § 925.115 - Accountant's Letter of Qualifications (Renumbered)
  13. § 925.120 - Accountant's Letter of Qualifications
  14. § 925.130 - Definition, Availability and Maintenance of Independent Certified Public Accountant Workpapers
  15. § 925.140 - Requirements for Audit Committees
  16. § 925.141 - Internal Audit Function Requirements
  17. § 925.145 - Penalties (Renumbered)
  18. § 925.150 - Conduct of Insurer in Connection with the Preparation of Required Reports and Documents
  19. § 925.160 - Management's Report of Internal Control over Financial Reporting
  20. § 925.170 - Exemptions and Effective Dates
  21. § 925.180 - Canadian and British Companies
  22. § 925.190 - Penalties
  23. § 925.200 - Severability Provision
  24. Exhibit A - CPA Letter of Representation, version 11

Current through Register Vol. 46, No. 15, April 8, 2022

Notes

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.

Amended at 39 Ill. Reg. 6485, effective 4/24/2015. Amended at 43 Ill. Reg. 14121, effective 1/1/2020.

AUTHORITY: Implementing Sections 132.1 through 132.7, 136, 401 and 402 of the Illinois Insurance Code [ 215 ILCS 5 ], and Section 5-3 of the Health Maintenance Organization Act [ 215 ILCS 125 ], Section 25 of the Dental Service Plan Act [ 215 ILCS 110 ] and Section 4003 of the Limited Health Service Organization Act [ 215 ILCS 130 ], and authorized by Section 401 of the Illinois Insurance Code [ 215 ILCS 5 ].

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