{
  "urn": "urn:us-la:rs:22:673",
  "title_number": "22",
  "section_number": "673",
  "citation": "R.S. 22:673",
  "heading": "Audited financial report",
  "text": "By June first of each year, every admitted insurer in the state shall file an annual financial report for the immediately preceding year ending December thirty-first, audited by a certified public accountant as required by the National Association of Insurance Commissioners, as required by its annual statement instruction handbook. The commissioner may determine and require that additional information be submitted in the annual financial report.",
  "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": 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 1995, No. 595, §1, eff. June 18, 1995; Redesignated from R.S. 22:1323 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009; Acts 2009, No. 503, §1. NOTE: Former R.S. 22:673 redesignated as R.S. 22:1297 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=507385",
  "website_law_id": 507385,
  "scrape_timestamp": "2026-05-22T22:11:39Z",
  "source_html_hash": "sha256:9909407daad38f17ed6ab6df140cf7ddfc177b3a16ba4b9f5c763eee13b1410a",
  "schema_version": "1.0.0"
}