South Dakota Statutes

§ 58-43-16.13 — Management's Report of Internal Control over Financial Reporting required of certain insurers.

South Dakota § 58-43-16.13
JurisdictionSouth Dakota
Title 58INSURANCE
Ch. 58-43INDEPENDENT AUDIT OF INSURERS

This text of South Dakota § 58-43-16.13 (Management's Report of Internal Control over Financial Reporting required of certain insurers.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 58-43-16.13 (2026).

Text

Each insurer required to file an audited financial report pursuant to this chapter that has annual direct written and assumed premiums, excluding premiums reinsured with the Federal Crop Insurance Corporation and Federal Flood Program, of five hundred million dollars or more shall prepare a report of the insurer's or group of insurers' internal control over financial reporting. The report shall be filed with the director along with the communication of internal control related matters noted in an audit described in § 58-43-16 . The Management's Report of Internal Control over Financial Reporting shall be as of December thirty-first for the immediately preceding year.

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Legislative History

SL 2009, ch 271, § 28.

Nearby Sections

15
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Bluebook (online)
South Dakota § 58-43-16.13, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/58-43-16.13.