---
urn: urn:us-la:rs:22:672
citation: "R.S. 22:672"
status: active
breadcrumb: "Title 22 › Chapter 2 › Part III › Subpart F"
acts_citations:
  - { year: 1990, number: 264, section: 1, effective_date: null, role: enactment }
  - { year: 1992, number: 811, section: 1, effective_date: null, role: amendment }
  - { year: 1995, number: 595, section: 1, effective_date: 1995-06-18, role: amendment }
  - { year: 2009, number: 503, section: 1, effective_date: null, role: amendment }
---

# Purpose and scope

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.