Title 211 CMR 26.00 - Annual Financial Reporting For Years Ending 2010 And After
- Section 26.01 - Authority
- Section 26.02 - Purpose
- Section 26.03 - Applicability
- Section 26.04 - Definitions
- Section 26.05 - General Requirements Related to Filing and Extensions for Filing of Annual Audited Financial Reports and Audit Committee Appointment
- Section 26.06 - Contents of Annual Audited Financial Report
- Section 26.07 - Designation of Independent Certified Public Accountant
- Section 26.08 - Qualifications of Independent Certified Public Accountant
- Section 26.09 - Consolidated or Combined Audits
- Section 26.10 - Scope of Audit and Report of Independent Certified Public Accountant
- Section 26.11 - Notification of Adverse Financial Condition
- Section 26.12 - Communication of Internal Control Related Matters Noted in an Audit
- Section 26.13 - Accountant's Letter of Qualifications
- Section 26.14 - Availability and Maintenance of Independent Certified Public Accountant Workpapers
- Section 26.15 - Canadian and British Companies
- Section 26.16 - Requirements for Audit Committees
- Section 26.17 - Internal Audit Function Requirements
- Section 26.18 - Conduct of Insurer in Connection with the Preparation of Required Reports and Documents
- Section 26.19 - Management's Report of Internal Control over Financial Reporting
- Section 26.20 - Exemptions and Effective Dates
- Section 26.21 - Severability