North Dakota · Regulations
Chapter 45-03-20 — Annual Financial Reporting Model Regulation
18 sections
18 sections
- NDAC 45-03-20-01Purpose and scope
- NDAC 45-03-20-02Definitions
- NDAC 45-03-20-03General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment
- NDAC 45-03-20-04Contents of annual audited financial report
- NDAC 45-03-20-05Designation of independent certified public accountant
- NDAC 45-03-20-06Qualifications of independent certified public accountant
- NDAC 45-03-20-07Consolidated or combined audits
- NDAC 45-03-20-08Scope of audit and report of independent certified public accountant
- NDAC 45-03-20-09Notification of adverse financial condition
- NDAC 45-03-20-10Communication of internal control-related matters noted in an audit
- NDAC 45-03-20-11Accountant's letter of qualifications
- NDAC 45-03-20-12Definition, availability, and maintenance of independent certified public accountant workpapers
- NDAC 45-03-20-12.1Requirements for audit committees
- NDAC 45-03-20-12.2Conduct of insurer in connection with the preparation of required reports and
- NDAC 45-03-20-12.3Management’s report of internal control over financial reporting
- NDAC 45-03-20-13Exemptions and effective dates
- NDAC 45-03-20-14Canadian and British companies
- NDAC 45-03-20-15Internal audit function requirements