Wyoming § 26-3-317 Conduct of insurer in connection with
preparation of required reports and documents

Wyoming Statutes

§ 26-3-317 — Conduct of insurer in connection with preparation of required reports and documents

Wyoming § 26-3-317

Title 26Insurance Code

Ch. 3AUTHORIZATION OF INSURERS AND

This text of Wyoming § 26-3-317 (Conduct of insurer in connection with preparation of required reports and documents) 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. § 26-3-317 (2026).

Text

(a)No director or officer of an insurer shall, directly or indirectly:

(i)Make or cause to be made a materially false or misleading statement to an accountant in connection with any audit, review or communication required under this article; or

(ii)Omit to state or cause another person to omit to state any material fact necessary in order to make statements made, in light of the circumstances under which the statements were made, not misleading to an accountant in connection with any audit, review or communication required under this article.

(b)No officer or director of an insurer or any other person acting under the direction thereof shall directly or indirectly take any action to coerce, manipulate, mislead or fraudulently influence any accountant engaged in the performance of an au

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(a) No director or officer of an insurer shall, directly
or indirectly:
(i) Make or cause to be made a materially false or
misleading statement to an accountant in connection with any
audit, review or communication required under this article; or
(ii) Omit to state or cause another person to omit to
state any material fact necessary in order to make statements
made, in light of the circumstances under which the statements
were made, not misleading to an accountant in connection with
any audit, review or communication required under this article.
(b) No officer or director of an insurer or any other
person acting under the direction thereof shall directly or
indirectly take any action to coerce, manipulate, mislead or
fraudulently influence any accountant engaged in the performance
of an audit pursuant to this article if that person knew or
should have known that the action, if successful, could result
in rendering the insurer's financial statements materially
misleading. For purposes of this subsection, actions that, if
successful, could result in rendering the insurer's financial
statements materially misleading include, but are not limited
to, actions taken at any time with respect to the professional
engagement period to coerce, manipulate, mislead or fraudulently
influence an accountant to:
(i) Issue or reissue a report on an insurer's
financial statements that is not warranted in the circumstances
due to material violations of statutory accounting principles
prescribed by the commissioner, generally accepted auditing
standards or other professional or regulatory standards;
(ii) Not perform any audit, review or other
procedures required by generally accepted auditing standards or
other professional standards;
(iii) Not withdraw an issued report; or
(iv) Not communicate matters to an insurer's audit
committee.
(c) Violation of this section shall be punishable as
provided in W.S. 26-1-107.