{
  "urn": "urn:us-la:rs:22:672",
  "title_number": "22",
  "section_number": "672",
  "citation": "R.S. 22:672",
  "heading": "Purpose and scope",
  "text": "The purpose of this Subpart is to improve the commissioner's surveillance of the financial condition of insurers by requiring an annual audit by independent certified public accountants of the financial statements reporting the financial condition and the results of operations of insurers.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "22",
      "name": "INSURANCE CODE"
    },
    {
      "level": "chapter",
      "number": "2",
      "name": "REQUIREMENTS FOR INSURERS AND OTHER RISK BEARING ENTITIES"
    },
    {
      "level": "part",
      "number": "III",
      "name": "FINANCIAL SOLVENCY AND REPORTING REQUIREMENTS"
    },
    {
      "level": "subpart",
      "number": "F",
      "name": "AUDITED FINANCIAL REPORTING"
    }
  ],
  "breadcrumb": "Title 22 › Chapter 2 › Part III › Subpart F",
  "acts_citations": [
    {
      "act_year": 1990,
      "act_number": 264,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1992,
      "act_number": 811,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 1995,
      "act_number": 595,
      "section": 1,
      "effective_date": "1995-06-18",
      "effective_date_raw": "June 18, 1995",
      "role": "amendment"
    },
    {
      "act_year": 2009,
      "act_number": 503,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1990, No. 264, §1; Acts 1992, No. 811, §1; Acts 1995, No. 595, §1, eff. June 18, 1995; Redesignated from R.S. 22:1322 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009; Acts 2009, No. 503, §1. NOTE: Former R.S. 22:672 redesignated as R.S. 22:1292 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=507384",
  "website_law_id": 507384,
  "scrape_timestamp": "2026-05-22T22:11:39Z",
  "source_html_hash": "sha256:4cb1516ae0547cb4d89aaff28033b0993cc25e59119d10d03cb175f87164a3fe",
  "schema_version": "1.0.0"
}