TITLE 50: INSURANCE CHAPTER I: DEPARTMENT OF INSURANCE SUBCHAPTER l: PROVISIONS APPLICABLE TO ALL COMPANIES PART 925 ANNUAL FINANCIAL REPORTING The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part Section 925.10 Authority (Repealed) Section 925.20 Purpose and Scope Section 925.30 Definitions Section 925.40 General Requirements Related to Filing and Extensions for Filing of Annual Audited Financial Report and Audit Committee Appointment Section 925.50 Contents of Annual Audited Financial Report Section 925.60 Designation of Independent Certified Public Accountant Section 925.70 Qualifications of Independent Certified Public Accountant Section 925.80 Consolidated or Combined Audits Section 925.90 Scope of Audit and Report of Independent Certified Public Accountant Section 925.100 Notification of Adverse Financial Condition Section 925.110 Communication of Internal Control Related Matters Noted in an Audit Section 925.115 Accountant's Letter of Qualifications (Renumbered) Section 925.120 Accountant's Letter of Qualifications Section 925.130 Definition, Availability and Maintenance of Independent Certified Public Accountant Workpapers Section 925.140 Requirements for Audit Committees Section 925.141 Internal Audit Function Requirements Section 925.145 Penalties (Renumbered) Section 925.150 Conduct of Insurer in Connection with the Preparation of Required Reports and Documents Section 925.160 Management's Report of Internal Control over Financial Reporting Section 925.170 Exemptions and Effective Dates Section 925.180 Canadian and British Companies Section 925.190 Penalties Section 925.200 Severability Provision Section 925.EXHIBIT A CPA Letter of Representation

AUTHORITY: Implementing Sections 132.1 through 132.7, 136, 401 and 402 of the Illinois Insurance Code [215 ILCS 5], and Section 5-3 of the Health Maintenance Organization Act [215 ILCS 125], Section 25 of the Dental Service Plan Act [215 ILCS 110] and Section 4003 of the Limited Health Service Organization Act [215 ILCS 130], and authorized by Section 401 of the Illinois Insurance Code [215 ILCS 5].

SOURCE: Filed July 9, 1975, effective July 21, 1975; codified at 7 Ill. Reg. 2359; amended at 11 Ill. Reg. 18204, effective October 26, 1987; amended at 19 Ill. Reg. 12229, effective August 14, 1995; amended at 21 Ill. Reg. 1666, effective January 28, 1997; amended at 27 Ill. Reg. 16121, effective October 6, 2003; amended at 33 Ill. Reg. 6974, effective May 11, 2009; recodified from the Department of Financial and Professional Regulation to the Department of Insurance pursuant to Executive Order 2009-04 at 38 Ill. Reg. 24064; amended at 39 Ill. Reg. 6485, effective April 24, 2015; amended at 43 Ill. Reg. 14121, effective January 1, 2020.