SEC. 83-5-102. Definitions
As used in Sections 83-5-102 through 83-5-113, the following terms have the respective meanings herein set forth unless the context shall require otherwise:
(a) "Audited financial report" means and includes those items specified in Section 83-5-103.
(b) "Accountant" or "independent certified public accountant" means an independent certified public accountant or accounting firm in good standing with the American Institute of Certified Public Accountants and in all states in which they are licensed to practice.
(c) "Commissioner" means the Commissioner of Insurance.
(d) "Department" means the Department of Insurance.
SOURCES: Laws, 1991, ch. 550, Sec. 3, eff from and after July 1, 1991.