N.M. Admin. Code § 13.2.5.20 - SCOPE OF EXAMINATION AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
A. The
superintendent will not accept any annual audited financial report prepared in
whole or in part by any person or firm that is not recognized as a qualified
ICPA.
B. The examination of the
insurer's financial statements shall be conducted in accordance with generally
accepted auditing standards.
C. The
ICPA shall use such other procedures illustrated in the NAIC's financial
condition examiner's handbook as the ICPA may deem necessary.
Notes
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