Connecticut · Regulations
38a-54 — Annual Audited Financial Reports
27 sections
27 sections
- R.C.S.A. § 38a-54-1Purpose and scope
- R.C.S.A. § 38a-54-2Definitions
- R.C.S.A. § 38a-54-2DefinitionsSuperseded
- R.C.S.A. § 38a-54-2DefinitionsSuperseded
- R.C.S.A. § 38a-54-3General requirements related to filing and extension for filing of annual audited financial reports and audit committee appointment
- R.C.S.A. § 38a-54-3General requirements related to filing and extension for filing of annual audited financial reports and audit committee appointmentSuperseded
- R.C.S.A. § 38a-54-4Contents of annual audited financial report
- R.C.S.A. § 38a-54-5Designation of independent certified public accountant
- R.C.S.A. § 38a-54-6Qualifications of independent certified public accountant
- R.C.S.A. § 38a-54-6Qualifications of independent certified public accountantSuperseded
- R.C.S.A. § 38a-54-7Consolidated or combined audits
- R.C.S.A. § 38a-54-8Scope of audit and report of independent certified public accountant
- R.C.S.A. § 38a-54-9Notification of adverse financial condition
- R.C.S.A. § 38a-54-9aCommunication of internal control related matters noted in an audit
- R.C.S.A. § 38a-54-9aCommunication of internal control related matters noted in an auditSuperseded
- R.C.S.A. § 38a-54-10Accountant's letter of qualifications
- R.C.S.A. § 38a-54-11Availability and maintenance of independent CPA work-papers
- R.C.S.A. § 38a-54-11aRequirements for audit committees
- R.C.S.A. § 38a-54-11aRequirements for audit committeesSuperseded
- R.C.S.A. § 38a-54-11bConduct of insurer in connection with the preparation of required reports and documents
- R.C.S.A. § 38a-54-11bConduct of insurer in connection with the preparation of required reports and documentsSuperseded
- R.C.S.A. § 38a-54-11cManagement’s report of internal control over financial reporting
- R.C.S.A. § 38a-54-11cManagement’s report of internal control over financial reportingSuperseded
- R.C.S.A. § 38a-54-11dInternal audit function requirements
- R.C.S.A. § 38a-54-12Exemptions and compliance dates
- R.C.S.A. § 38a-54-13Canadian and British companies
- R.C.S.A. § 38a-54-14Severability