TITLE 50: INSURANCE CHAPTER I: DEPARTMENT OF INSURANCE SUBCHAPTER l: PROVISIONS APPLICABLE TO ALL COMPANIES PART 925 ANNUAL AUDITED FINANCIAL REPORT The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. Section 925.10 Authority (Repealed) Section 925.20 Purpose and Scope Section 925.30 Definitions Section 925.40 Filing and Extensions for Filing of Annual Audited Financial Reports Section 925.50 Contents of Annual Audited Financial Report Section 925.60 Designation of Accountant Section 925.70 Qualifications of Accountant Section 925.80 Consolidated or Combined Audits Section 925.90 Scope of Audit and Report of Accountant Section 925.100 Notification of Adverse Financial Condition Section 925.110 Report on Internal Control Section 925.115 Accountant's Letter of Qualifications Section 925.120 Definition, Availability and Maintenance of Accountant Workpapers Section 925.130 Examinations Repealed Section 925.140 Exemptions Section 925.145 Penalties Section 925.150 Severability Provision Section 925.EXHIBIT A CPA Letter of Representation

AUTHORITY: Implementing Sections 132.1 through 132.7, 136, 401, and 402 of the Illinois Insurance Code [215 ILCS 5/132.1 through 132.7, 136, 401, and 402], and Section 2-7 of the Health Maintenance Organization Act [215 ILCS 125/2-7], and Section 2007 of the Limited Health Service Organization Act [215 ILCS 130/2007], and authorized by Section 401 of the Illinois Insurance Code [215 ILCS 5/401].

SOURCE: Filed July 9, 1975, effective July 21, 1975; codified at 7 Ill. Reg. 2359; amended at 11 Ill. Reg. 18204, effective October 26, 1987; amended at 19 Ill. Reg. 12229, effective August 14, 1995; amended at 21 Ill. Reg. 1666, effective January 28, 1997; amended at 27 Ill. Reg. 16121, effective October 6, 2003.