Section 10. Purpose

Section 20. Applicability

Section 30. Scope

Section 40. Definitions

Section 50. General requirements related to filing and extensions for filing of annual Audited Financial Reports and Audit Committee appointment

Section 60. Contents of annual Audited Financial Report

Section 70. Designation of independent certified public accountant

Section 80. Qualifications of accountant

Section 90. Consolidated or combined audits

Section 100. Scope of audit and report of independent certified public accountant

Section 110. Notification of adverse financial condition

Section 120. Communicating internal control related matters noted in an audit

Section 130. Accountant's letter of qualifications

Section 140. Availability and maintenance of independent certified public accountant workpapers

Section 144. Requirements for Audit Committees

Section 145. Internal audit function requirements

Section 146. Conduct of insurer in connection with the preparation of required reports and documents

Section 148. Management's Report of Internal Control over Financial Reporting

Section 150. Exemptions

Section 160. [Repealed]

Section 170. Canadian and British companies

Section 174. Retention of independent certified public accountant on or after January 1, 2010, and other effective dates

Section 180. Severability

Appendix 9998. FORMS (14VAC5-270)

Appendix 9999. DOCUMENTS INCORPORATED BY REFERENCE (14VAC5-270)