---
urn: urn:us-la:rs:22:386
citation: "R.S. 22:386"
status: active
breadcrumb: "Title 22 › Chapter 2 › Part I › Subpart M"
acts_citations:
  - { year: 1981, number: 472, section: 1, effective_date: 1981-07-19, role: enactment }
  - { year: 2009, number: 98, section: 1, effective_date: null, role: amendment }
---

# Annual reports

By June first of each year, every property residual value insurer shall, file with the commissioner an audited financial statement for the immediately preceding year ending December thirty-first. The financial statement shall be audited by a certified public accounting firm which is acceptable to the commissioner. The commissioner may determine and require that additional information be submitted with the audited financial statements.