Wyoming § 26-3-308 Scope of audit and report of independent
certified public accountant

Wyoming Statutes

§ 26-3-308 — Scope of audit and report of independent certified public accountant

Wyoming § 26-3-308

Title 26Insurance Code

Ch. 3AUTHORIZATION OF INSURERS AND

This text of Wyoming § 26-3-308 (Scope of audit and report of independent certified public accountant) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wyo. Stat. Ann. § 26-3-308 (2026).

Text

Financial statements furnished pursuant to W.S. 26-3-304 shall
be examined by the independent certified public accountant. The
audit of the insurer's financial statements shall be conducted
in accordance with generally accepted auditing standards. In
accordance with Accumulation of Audit Standards (AU) Section 319
of the professional standards of the American Institute of
Certified Public Accountants, Consideration of Internal Control
in a Financial Statement Audit, the independent certified public
accountant shall obtain an understanding of internal control
sufficient to plan the audit. To the extent required by AU 319,
for those insurers required to file a management's report of
internal control over financial reporting pursuant to W.S.
26-3-318, the independent certified public accounta

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Financial statements furnished pursuant to W.S. 26-3-304 shall
be examined by the independent certified public accountant. The
audit of the insurer's financial statements shall be conducted
in accordance with generally accepted auditing standards. In
accordance with Accumulation of Audit Standards (AU) Section 319
of the professional standards of the American Institute of
Certified Public Accountants, Consideration of Internal Control
in a Financial Statement Audit, the independent certified public
accountant shall obtain an understanding of internal control
sufficient to plan the audit. To the extent required by AU 319,
for those insurers required to file a management's report of
internal control over financial reporting pursuant to W.S.
26-3-318, the independent certified public accountant shall
consider the most recently available report in planning and
performing the audit of the statutory financial statements.
Consideration shall be given to the procedures illustrated in
the financial condition examiner's handbook promulgated by the
National Association of Insurance Commissioners as the
independent certified public accountant deems necessary.