58-43-1 Definition of terms. 58-43-1.1 Repealed. 58-43-2 Annual audit required--Filing audited financial report--Extension of filing date--Audit committee. 58-43-3 Foreign or alien insurers--Exemption.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. 58-43-17 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.