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25,665 sections across 776 Alaska regulatory chapters.
3 AAC 21-720 Qualifications of qualified independent certified public accountant
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(a) The director will not recognize a person or firm as a qualified independent certified public accountant if the person or firm (1) is not in good standing with the American Institute of Certified Public Accountants and in each state in which the person or firm is licensed to p…
3 AAC 21-725 Consolidated or combined audits
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An insurer may apply in writing to the director for approval to file consolidated or combined audited financial statements instead of separate audited financial statements if the insurer is part of a group of insurance companies that uses a pooling or 100 percent reinsurance agre…
3 AAC 21-730 Scope of audit and report of independent certified public accountant
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The audit of the insurer's financial statement must be conducted in accordance with generally accepted auditing standards and include an understanding of internal control sufficient to plan the audit. For those insurers required to file a report of internal control over financial…