Iowa Admin. Code r. 191-113.10
Current through Register Vol. 47, No. 8, October 30, 2024
A captive company shall require its certified public accountant to immediately notify an officer and all members of the board of directors of the captive company in writing of any determination by the independent certified public accountant that the captive company has materially misstated its financial condition in its report to the commissioner. The captive company shall furnish such notification to the commissioner within five business days of receipt.
Iowa Admin. Code r. 191-113.10