Indiana Code 27-1-3.5-3.6. “Section 404 report”
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Terms Used In Indiana Code 27-1-3.5-3.6
- domestic insurer: means an insurer organized under the laws of Indiana. See Indiana Code 27-1-3.5-2
- group of insurers: means two (2) or more insurers that are part of an insurance holding company system. See Indiana Code 27-1-3.5-2.6
- independent auditor: means a certified public accountant or a certified public accounting firm that conducts an annual audit of a domestic insurer as required by this chapter. See Indiana Code 27-1-3.5-3
- internal control over financial reporting: means a process effected by a domestic insurer's board of directors, management, or other personnel that is designed to provide reasonable assurance regarding the reliability of financial statements of the domestic insurer, including the following:
Indiana Code 27-1-3.5-3.3
Sec. 3.6. As used in this chapter, “Section 404 report” means a domestic insurer‘s or group of insurers‘ management’s report on internal control over financial reporting (as defined by the federal Securities and Exchange Commission) and the related attestation report of an independent auditor.
As added by P.L.146-2015, SEC.10.