Wis. Admin. Code Office of the Commissioner of Insurance § Ins 57.38 - Availability and maintenance of CPA work papers
Current through November 29, 2021
(1) A care
management organization shall require the accountant or accounting firm which
conducts an audit or other procedure under this subchapter to make available
for review by the commissioner all work papers and any communications related
to the audit or procedure between the care management organization and the
accountant or accounting firm at the offices of the care management
organization or at a reasonable place designated by the commissioner. The care
management organization shall require that the accountant retain the audit work
papers and communications until the commissioner has filed a report on
examination covering the period of the audit but no longer than 7 years from
the date of the audit report.
(2)
The commissioner may access work papers, reports, and other materials generated
during the audit. Such access shall include the right to obtain photocopies of
the work papers and copies of computer disks, or other electronic media, upon
which records or working papers are stored. All working papers and
communications obtained by the commissioner under this section may be treated
by the commissioner as confidential under s.
601.465,
Stats.
Notes
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