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2019 District of Columbia Code
Title 31 - Insurance and Securities.
Chapter 3 - Annual Audited Financial Reports.
- § 31–301. Definitions.
- § 31–302. General requirements for filing audited financial reports and audit committee appointments; extensions.
- § 31–303. Contents of annual audited financial report.
- § 31–304. Designation of independent certified public accountant.
- § 31–305. Qualifications of independent certified public accountant.
- § 31–306. Consolidated or combined audits.
- § 31–307. Scope of audit and report of independent certified public accountant.
- § 31–308. Notification of adverse financial condition.
- § 31–309. Communication of internal control related matters noted in audit.
- § 31–310. Accountant’s letter of qualifications.
- § 31–311. Definition, availability, and maintenance of independent certified public accountant workpapers.
- § 31–311.01. Requirements for audit committees.
- § 31–311.01a. Internal audit function requirements.
- § 31–311.02. Conduct of insurer in connection with the preparation of required reports and documents.
- § 31–311.03. Management’s report of internal control over financial reporting.
- § 31–312. Exemptions and effective dates.
- § 31–313. Canadian and British companies.
- § 31–314. Applicability.
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