Each health insuring corporation, annually, on or before the first day of June, shall file with the superintendent of insurance an audit report certified by an independent certified public accountant covering the preceding calendar year. The report shall be verified by an officer of the health insuring corporation and shall be in the form prescribed by the superintendent by rule.
Audit report filed annually
Ohio Rev. Code Ann. § 1751.321, under Chapter 1751 | Health Insuring Corporation Law.
Ohio Rev. Code Ann. § 1751.321