211 CMR 26.00 - Annual Financial Reporting For Years Ending 2010 And After
- § 26.01 - Authority
- § 26.02 - Purpose
- § 26.03 - Applicability
- § 26.04 - Definitions
- § 26.05 - General Requirements Related to Filing and Extensions for Filing of Annual Audited Financial Reports and Audit Committee Appointment
- § 26.06 - Contents of Annual Audited Financial Report
- § 26.07 - Designation of Independent Certified Public Accountant
- § 26.08 - Qualifications of Independent Certified Public Accountant
- § 26.09 - Consolidated or Combined Audits
- § 26.10 - Scope of Audit and Report of Independent Certified Public Accountant
- § 26.11 - Notification of Adverse Financial Condition
- § 26.12 - Communication of Internal Control Related Matters Noted in an Audit
- § 26.13 - Accountant's Letter of Qualifications
- § 26.14 - Availability and Maintenance of Independent Certified Public Accountant Workpapers
- § 26.15 - Canadian and British Companies
- § 26.16 - Requirements for Audit Committees
- § 26.17 - Internal Audit Function Requirements
- § 26.18 - Conduct of Insurer in Connection with the Preparation of Required Reports and Documents
- § 26.19 - Management's Report of Internal Control over Financial Reporting
- § 26.20 - Exemptions and Effective Dates
- § 26.21 - Severability
Current through Register 1459, December 24, 2021
Notes
REGULATORY AUTHORITY
211 CMR 26.00: M.G.L. c. 175, §§ 4 and 25; M.G.L. c. 176G, § 10.
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