South Dakota
Title 58 · Chapter 58-43
64 entries
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58-43-1. Definition of terms.
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58-43-1.1. 58-43-1.1. Repealed by SL 2009, ch 271, § 2.
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58-43-2. Annual audit required--Filing audited financial report--Extension of filing date--Audit committee.
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58-43-3. Foreign or alien insurers--Exemption.
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58-43-4. Annual audited financial report--Contents.
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58-43-5. Financial statements.
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58-43-5.1. Examination of financial statements by accountant.
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58-43-6. Registration of retained accountant--Letter of acknowledgment from accountant.
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58-43-7. Notification of dismissal or resignation of insurer's accountant--Reporting disagreements.
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58-43-8. Explanation of disagreements between insurer and accountant--Letters from both insurer and accountant to director.
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58-43-9. Qualifications of accountant.
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58-43-9.1. Disqualification of accountant.
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58-43-9.2. Disqualification of accountant for services provided contemporaneously with audit.
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58-43-9.3. Exemption from disqualification provisions of § 58-43-9.2.
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58-43-9.4. Services which do not disqualify accountant--Audit committee preapproval.
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58-43-9.5. Preapproval of auditing and nonaudit services by audit committee--SOX compliant entities.
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58-43-9.6. Delegation of preapproval duties.
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58-43-9.7. Disqualification of accountant due to previous employment of partner or senior manager of insurer--Relief from requirement.
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58-43-10. Rotation of accountant--Application for relief from rotation requirement.
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58-43-11. Rejection of accountant or audited financial report--Grounds.
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58-43-12. Disqualification hearing.
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58-43-13. Application to file consolidated or combined financial statements--Worksheet--Contents.
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58-43-14. Report of material misstatement of financial condition or that capital and surplus requirements not met--Time limit--Liability of accountant.
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58-43-15. Accountant's action upon awareness of new facts subsequent to filing audited report.
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58-43-16. Written communication as to unremediated material weaknesses in internal controls over financial reporting.
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58-43-16.1. Applicability of §§ 58-43-16.2 to 58-43-16.9.
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58-43-16.2. Responsibilities of audit committee.
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58-43-16.3. Membership of audit committee.
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58-43-16.4. Independence of audit committee members.
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58-43-16.5. Nonindependence of audit committee member for reasons outside the member's control.
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58-43-16.6. Election of controlling person to designate audit committee.
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58-43-16.7. Report of accountant to audit committee.
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58-43-16.8. Report of accountant where insurer is member of holding company system.
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58-43-16.9. Criteria for proportion of audit committee members.
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58-43-16.10. Hardship waiver of requirements of §§ 58-43-16.2 to 58-43-16.9, inclusive.
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58-43-16.11. Materially false or misleading statements or omissions to accountant prohibited.
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58-43-16.12. Coercion, manipulation, or fraudulent influence of accountant prohibited.
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58-43-16.13. Management's Report of Internal Control over Financial Reporting required of certain insurers.
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58-43-16.14. Circumstances under which director may require Management's Report of Internal Control over Financial Reporting.
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58-43-16.15. Certain insurers required to file Section 404 report and addendum.
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58-43-16.16. Contents of Management's Report of Internal Control over Financial Reporting.
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58-43-16.17. Documentation of assertions made in Management's Report of Internal Control over Financial Reporting.
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58-43-16.18. Discretion of management as to internal control framework and documentation.
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58-43-16.19. Confidentiality of Management's Report of Internal Control over Financial Reporting and documentation.
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58-43-16.20. Compliance of insurers retaining independent accountant on July 1, 2009.
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58-43-16.21. Compliance schedule for insurers not retaining independent accountant on July 1, 2009.
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58-43-16.22. Compliance of foreign insurers.
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58-43-16.23. Applicability of §§ 58-43-10 and 58-43-16.2 to 58-43-16.10.
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58-43-16.24. Applicability of §§ 58-43-16.13 to 58-43-16.19.
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58-43-16.25. Internal audit function requirements.
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58-43-16.26. Internal audit function to be organizationally independent.
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58-43-16.27. Report of head of internal audit function to audit committee.
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58-43-16.28. Member of insurance holding company system or group of insurers.
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58-43-16.29. Exemption from internal audit function requirements.
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58-43-17. Letter from accountant stating accountant's independent status, background, compliance with chapter and licensing.
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58-43-18. Workpapers.
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58-43-19. Availability of workpapers and communications related to audit between insurer and accountant--Confidentiality of documents.
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58-43-20. Hardship exemption--Hearing.
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58-43-21. Compliance with chapter for year ending December 31, 1993--Foreign insurer for 1994.
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58-43-22. Application to Canadian and British insurers.
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58-43-23. Fine, suspension, or revocation of license for violation.
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58-43-24. Promulgation of rules by director.
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58-43-25. Application of chapter.
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58-43-26. Dispute resolution by mediation or arbitration.