Part 89 - AUDITED FINANCIAL STATEMENTS
- Section 89.0 - Purpose
- Section 89.1 - Definitions
- Section 89.2 - General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment
- Section 89.3 - Contents of annual audited financial report
- Section 89.4 - Designation of CPA
- Section 89.5 - Qualifications of CPA
- Section 89.6 - Consolidated or combined audits
- Section 89.7 - Scope of audit and report of CPA
- Section 89.8 - Notification of adverse financial condition
- Section 89.9 - Communication of internal control related matters noted in an audit
- Section 89.10 - CPA's letter of qualifications
- Section 89.11 - Availability and maintenance of CPA work papers
- Section 89.12 - Requirements for audit committees
- Section 89.13 - Conduct of company in connection with the preparation of required reports and documents
- Section 89.14 - Management's report of internal control over financial reporting
- Section 89.15 - Canadian and British insurer
- Section 89.16 - Internal audit function requirements
- Section 89.17 - Effective date and special rules