Article 3 - ANNUAL AUDITED FINANCIAL REPORTS LAW
- Section 26-3-301 - Scope of article
- Section 26-3-302 - Definitions
- Section 26-3-303 - General requirements related to filing and extensions for filing of annual audited financial reports; audit committee appointment
- Section 26-3-304 - Contents of annual audited financial report
- Section 26-3-305 - Designation of independent certified public accountant
- Section 26-3-306 - Qualifications of independent certified public accountant
- Section 26-3-307 - Consolidated or combined audits
- Section 26-3-308 - Scope of audit and report of independent certified public accountant
- Section 26-3-309 - Notification of adverse financial condition
- Section 26-3-310 - Communication of internal control related matters noted in an audit
- Section 26-3-311 - Accountant's letter of qualifications
- Section 26-3-312 - Definition, availability and maintenance of independent certified public accountants' workpapers
- Section 26-3-313 - Exemptions and effective dates
- Section 26-3-314 - Canadian and British companies
- Section 26-3-315 - Requirements for audit committees
- Section 26-3-316 - Internal audit function requirements
- Section 26-3-317 - Conduct of insurer in connection with preparation of required reports and documents
- Section 26-3-318 - Management's report of internal control over financial reporting