60A.124 INDEPENDENT AUDIT.
The audit report of the independent certified public accountant that performs the audit of
an insurer's annual statement as required under section
60A.129, subdivision 3, paragraph (a),
should contain a statement as to whether anything, in connection with their audit, came to their
attention that caused them to believe that the insurer failed to adopt and consistently apply the
valuation procedure as required by sections
60A.122 and
60A.123.
History: 1991 c 325 art 19 s 4; 1992 c 540 art 2 s 9; 1995 c 258 s 4