Indiana § 27-1-3.5-4 "Work papers"

Indiana Statutes

§ 27-1-3.5-4 — "Work papers"

Indiana § 27-1-3.5-4

Title 27INSURANCE

Art. 1DEPARTMENT OF INSURANCE

Ch. 3.5Annual Audited Financial Reports

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Bluebook

Ind. Code § 27-1-3.5-4 (2026).

Text

(a)As used in this chapter, "work papers" means the records kept by the independent auditor of the procedures followed, the tests performed, the information obtained, and the conclusions reached by the independent auditor's audit of the financial statements of a domestic insurer.

(b)The term includes any audit planning documentation, work programs, analyses, memoranda, letters of confirmation and representation, abstracts of company documents, and schedules or commentaries that:

(1)are prepared or obtained by the independent auditor in the course of any audit of the financial statements of a domestic insurer; and

(2)support the independent auditor's opinion on the domestic insurer's financial statements.

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(a) As used in this chapter, "work papers"
means the records kept by the independent auditor of the procedures
followed, the tests performed, the information obtained, and the
conclusions reached by the independent auditor's audit of the financial
statements of a domestic insurer.
(b) The term includes any audit planning documentation, work
programs, analyses, memoranda, letters of confirmation and
representation, abstracts of company documents, and schedules or
commentaries that:
(1) are prepared or obtained by the independent auditor in the
course of any audit of the financial statements of a domestic
insurer; and
(2) support the independent auditor's opinion on the domestic
insurer's financial statements.