South Dakota 43 — Independent Audit Of Insurers
- 58-43-1 — "Accountant" defined.
- 58-43-2 — Annual audit required--Filing audited financial report--Extension of filing date.
- 58-43-3 — Foreign or alien insurers--Exemption.
- 58-43-4 — Annual audited financial report--Contents--Examination standards and procedures.
- 58-43-5 — Financial statements.
- 58-43-6 — Notification 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 insurerand accountant to director.
- 58-43-9 — Qualification of accountant.
- 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 surplusrequirements 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 — Report of deficiencies in insurer's internal control structure.
- 58-43-17 — Letter from accountant stating accountant's independent status, background, compliancewith chapter and licensing.
- 58-43-18 — Workpapers.
- 58-43-19 — Availability of workpapers and communications related to audit between insurer andaccountant--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.