Section 191.98.1. Authority.

Section 191.98.2. Purpose.

Section 191.98.3. Definitions.

Section 191.98.4. General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment.

Section 191.98.5. Contents of annual audited financial report.

Section 191.98.6. Designation of independent certified public accountant.

Section 191.98.7. Qualifications of independent certified public accountant.

Section 191.98.8. Consolidated or combined audits.

Section 191.98.9. Scope of audit and report of independent certified public accountant.

Section 191.98.10. Notification of adverse financial condition.

Section 191.98.11. Communication of Internal Control Related Matters Noted in an Audit.

Section 191.98.12. Definition, availability and maintenance of independent certified public accountants’ work papers.

Section 191.98.13. Requirements for audit committees.

Section 191.98.14. Conduct of insurer in connection with the preparation of required reports and documents.

Section 191.98.15. Management’s Report of Internal Control Over Financial Reporting.

Section 191.98.16. Exemptions.

Section 191.98.17. Letter to insurer with accountant’s qualifications.

Section 191.98.18. Canadian and British companies.

Section 191.98.19. Severability provision.

Section 191.98.20. Effective date.