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Okla. Admin. Code § 365:25-7-109 Notification of Adverse Financial Condition
Library | Oklahoma Administrative Code |
Edition | 2023 |
Currency | Current through Vol. 41, No. 7, December 15, 2023 |
Citation | Okla. Admin. Code § 365:25-7-109 |
Year | 2023 |
(a) The insurer required to furnish the annual audited financial report shall require the independent certified public accountant to report, in writing, within five (5) business days to the board of directors or its audit committee any determination by the independent certified public accountant that the insurer has materially misstated its financial condition as reported to the commissioner as of the balance sheet date currently under audit or that the insurer does not meet the minimum capital and surplus requirement of the Oklahoma insurance code as of that date. An insurer that has received a report pursuant to this paragraph shall forward a copy of the report to the commissioner within five (5) business days of receipt of the report and shall provide the independent certified public accountant making the report with evidence of the report being furnished to the commissioner. If the independent certified public accountant fails to receive the evidence within the required five (5) business day period, the independent certified public accountant shall furnish to the commissioner a copy of its report within the next five (5)...
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