Pa. Code tit. 31, pt. VIII, ch. 147 - ANNUAL FINANCIAL REPORTING REQUIREMENTS

  1. § 147.1 - Purpose
  2. § 147.2 - Definitions
  3. § 147.3 - Filing and extensions for filing required reports and communications
  4. § 147.3a - Requirements for audit committees
  5. § 147.4 - Contents of annual audited financial report
  6. § 147.5 - Designation of independent certified public accountant
  7. § 147.6 - Recognition, qualification and responsibilities of an independent certified public accountant
  8. § 147.6a - Letter of qualifications of independent certified public accountant
  9. § 147.6b - Conduct of insurer relating to audits
  10. § 147.7 - Consolidated or combined audits
  11. § 147.8 - Scope of audit and report of independent certified public accountant
  12. § 147.8a - Internal audit function requirements
  13. § 147.9 - Notification of adverse financial condition
  14. § 147.9a - Establishment and communication of internal control over financial reporting
  15. § 147.9b - Management's report of internal control over financial reporting
  16. § 147.10 - Reserved
  17. § 147.11 - Definitions, availability and maintenance of independent certified public accountant workpapers
  18. § 147.12 - Reserved
  19. § 147.13 - Effective date and exemption
  20. § 147.14 - Penalties
  21. § 147.15 - Reserved

Notes

Pa. Code tit. 31, pt. VIII, ch. 147
The provisions of this Chapter 147 adopted December 21, 1979, effective 12/22/1979, 9 Pa.B. 4164, unless otherwise noted.

The provisions of this Chapter 147 issued and amended under sections 206, 506, 1501 and 1502 of The Administrative Code of 1929 (71 P.S. §§ 66, 186, 411 and 412); sections 320 and 321 of The Insurance Company Law of 1921 (40 P.S. §§ 443 and 444); section 1605(a)(3)(ii) of The Insurance Company Law of 1921 (40 P.S. § 991.1605(a)(3)(ii)); sections 205 and 206 of The Pennsylvania Fair Plan Act (40 P.S. §§ 1600.205 and 1600.206); section 731 of the Medical Care Availability and Reduction of Error (MCARE) Act (40 P.S. § 1303.731); 40 Pa.C.S. §§ 6125, 6331 and 6701; sections 11 and 14 of the Health Maintenance Organization Act (40 P.S. §§ 1561 and 1564); sections 7 and 25 of the Continuing-Care Provider Registration and Disclosure Act (40 P.S. §§ 3207 and 3225); (40 P.S. §§ 443, 764a, 967, 991.2452); and section 602 of the Fraternal Benefit Societies Code (40 P.S. § 1142-602) (Repealed), unless otherwise noted.

This chapter cited in 31 Pa. Code § 151.7 (relating to disclosure statements); and 31 Pa. Code § 160.3 (relating to standards).

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