As Amended
SEC. 83-5-109. Scope of examination and report of independent certified public accountant.
Financial statements furnished pursuant to Section 83-5-103 shall be examined by an independent certified public accountant. The examination of the insurer's financial statements shall be conducted in accordance with generally accepted auditing standards. Consideration should also be given to such other procedures illustrated in the Financial Condition Examiners Handbook promulgated by the National Association of Insurance Commissioners as the independent certified public accountant deems necessary.
SOURCES: Laws, 1991, ch. 550, Sec. 10, eff from and after July 1, 1991.