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Rule Title: THE OPINION OF THE CERTIFIED PUBLIC ACCOUNTANT
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Department: STATE AUDITOR
Chapter: INSURANCE DEPARTMENT
Subchapter: Formation and Regulation of Captive Insurance Companies
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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6.6.6812    THE OPINION OF THE CERTIFIED PUBLIC ACCOUNTANT

(1) Financial statements of the company furnished pursuant to these rules must be examined by a certified public accountant in accordance with generally accepted auditing standards.

(2) The opinion of the certified public accountant must cover all years presented.

(3) The opinion must be addressed to the company on the stationery of the accountant showing the address of issuance, must bear the original manual signatures and must be dated.

History: 33-28-206, MCA; IMP, 33-28-107, MCA; NEW, 2002 MAR p. 171, Eff. 2/1/02.


 

 
MAR Notices Effective From Effective To History Notes
2/1/2002 Current History: 33-28-206, MCA; IMP, 33-28-107, MCA; NEW, 2002 MAR p. 171, Eff. 2/1/02.
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