Arkansas · Regulations
Part 12
19 sections
19 sections
- 23 CAR § 12-10123 CAR § 12-101. Purpose and scope
- 23 CAR § 12-10223 CAR § 12-102. Definitions
- 23 CAR § 12-10323 CAR § 12-103. General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment
- 23 CAR § 12-10423 CAR § 12-104. Contents of annual audited financial report
- 23 CAR § 12-10523 CAR § 12-105. Designation of independent certified public accountant
- 23 CAR § 12-10623 CAR § 12-106. Qualifications of independent certified public accountant
- 23 CAR § 12-10723 CAR § 12-107. Consolidated or combined audits
- 23 CAR § 12-10823 CAR § 12-108. Scope of audit and report of independent certified public accountant
- 23 CAR § 12-10923 CAR § 12-109. Notification of adverse financial condition
- 23 CAR § 12-11023 CAR § 12-110. Communication of internal control related matters noted in an audit
- 23 CAR § 12-11123 CAR § 12-111. Accountant’s letter of qualifications
- 23 CAR § 12-11223 CAR § 12-112. Availability and maintenance of independent certified public accountants’ workpapers
- 23 CAR § 12-11323 CAR § 12-113. Requirements for audit committees
- 23 CAR § 12-11423 CAR § 12-114. Internal audit function requirements
- 23 CAR § 12-11523 CAR § 12-115. Conduct of insurer in connection with the preparation of required reports and documents
- 23 CAR § 12-11623 CAR § 12-116. Management’s report of internal control over financial reporting
- 23 CAR § 12-11723 CAR § 12-117. Exemptions and effective dates
- 23 CAR § 12-11823 CAR § 12-118. Canadian and British companies
- 23 CAR § 12-11923 CAR § 12-119. Severability provision