South Dakota Statutes

§ 58-43-16.2 — Responsibilities of audit committee.

South Dakota § 58-43-16.2
JurisdictionSouth Dakota
Title 58INSURANCE
Ch. 58-43INDEPENDENT AUDIT OF INSURERS

This text of South Dakota § 58-43-16.2 (Responsibilities of audit committee.) 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 § 58-43-16.2 (2026).

Text

The audit committee shall be directly responsible for the appointment, compensation, and oversight of the work of any accountant, including resolution of disagreements between management and the accountant regarding financial reporting, for the purpose of preparing or issuing the audited financial report or related work pursuant to this chapter. Each accountant shall report directly to the audit committee. The audit committee of an insurer or a group of insurers shall be responsible for overseeing the insurer's internal audit function and granting each person performing the function suitable authority and resources to complete the audit committee's responsibilities required by §§ 58-43-16.25 to 58-43-16.28 , inclusive.

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Legislative History

SL 2009, ch 271, § 17, eff. Jan. 1, 2010; SL 2018, ch 283, § 2.

Nearby Sections

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Bluebook (online)
South Dakota § 58-43-16.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/58-43-16.2.