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58-43-1      Definition of terms.
58-43-1.1      Repealed.
58-43-2      Annual audit required--Filing audited financial report--Extension of filing date--Audit committee.
58-43-3      Foreign or alien insurers--Exemption.
58-43-4      Annual audited financial report--Contents.
58-43-5      Financial statements.
58-43-5.1      Examination of financial statements by accountant.
58-43-6      Registration of retained accountant--Letter of acknowledgment from accountant.
58-43-7      Notification of dismissal or resignation of insurer's accountant--Reporting disagreements.
58-43-8      Explanation of disagreements between insurer and accountant--Letters from both insurer and accountant to director.
58-43-9      Qualifications of accountant.
58-43-9.1      Disqualification of accountant.
58-43-9.2      Disqualification of accountant for services provided contemporaneously with audit.
58-43-9.3      Exemption from disqualification provisions of § 58-43-9.2.
58-43-9.4      Services which do not disqualify accountant--Audit committee preapproval.
58-43-9.5      Preapproval of auditing and nonaudit services by audit committee--SOX compliant entities.
58-43-9.6      Delegation of preapproval duties.
58-43-9.7      Disqualification of accountant due to previous employment of partner or senior manager of insurer--Relief from requirement.
58-43-10      Rotation of accountant--Application for relief from rotation requirement.
58-43-11      Rejection of accountant or audited financial report--Grounds.
58-43-12      Disqualification hearing.
58-43-13      Application to file consolidated or combined financial statements--Worksheet--Contents.
58-43-14      Report of material misstatement of financial condition or that capital and surplus requirements not met--Time limit--Liability of accountant.
58-43-15      Accountant's action upon awareness of new facts subsequent to filing audited report.
58-43-16      Written communication as to unremediated material weaknesses in internal controls over financial reporting.
58-43-16.1      Applicability of §§ 58-43-16.2 to 58-43-16.9.
58-43-16.2      Responsibilities of audit committee.
58-43-16.3      Membership of audit committee.
58-43-16.4      Independence of audit committee members.
58-43-16.5      Nonindependence of audit committee member for reasons outside the member's control.
58-43-16.6      Election of controlling person to designate audit committee.
58-43-16.7      Report of accountant to audit committee.
58-43-16.8      Report of accountant where insurer is member of holding company system.
58-43-16.9      Criteria for proportion of audit committee members.
58-43-16.10      Hardship waiver of requirements of §§ 58-43-16.2 to 58-43-16.9, inclusive.
58-43-16.11      Materially false or misleading statements or omissions to accountant prohibited.
58-43-16.12      Coercion, manipulation, or fraudulent influence of accountant prohibited.
58-43-16.13      Management's Report of Internal Control over Financial Reporting required of certain insurers.
58-43-16.14      Circumstances under which director may require Management's Report of Internal Control over Financial Reporting.
58-43-16.15      Certain insurers required to file Section 404 report and addendum.
58-43-16.16      Contents of Management's Report of Internal Control over Financial Reporting.
58-43-16.17      Documentation of assertions made in Management's Report of Internal Control over Financial Reporting.
58-43-16.18      Discretion of management as to internal control framework and documentation.
58-43-16.19      Confidentiality of Management's Report of Internal Control over Financial Reporting and documentation.
58-43-16.20      Compliance of insurers retaining independent accountant on July 1, 2009.
58-43-16.21      Compliance schedule for insurers not retaining independent accountant on July 1, 2009.
58-43-16.22      Compliance of foreign insurers.
58-43-16.23      Applicability of §§ 58-43-10 and 58-43-16.2 to 58-43-16.10 .
58-43-16.24      Applicability of §§ 58-43-16.13 to 58-43-16.19.
58-43-16.25      Internal audit function requirements.
58-43-16.26      Internal audit function to be organizationally independent.
58-43-16.27      Report of head of internal audit function to audit committee.
58-43-16.28      Member of insurance holding company system or group of insurers.
58-43-16.29      Exemption from internal audit function requirements.
58-43-17      Letter from accountant stating accountant's independent status, background, compliance with chapter and licensing.
58-43-18      Workpapers.
58-43-19      Availability of workpapers and communications related to audit between insurer and accountant--Confidentiality of documents.
58-43-20      Hardship exemption--Hearing.
58-43-21      Compliance with chapter for year ending December 31, 1993--Foreign insurer for 1994.
58-43-22      Application to Canadian and British insurers.
58-43-23      Fine, suspension, or revocation of license for violation.
58-43-24      Promulgation of rules by director.
58-43-25      Application of chapter.
58-43-26      Dispute resolution by mediation or arbitration.

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