{"data":{"id":"us-ar/ark.-code-ann.-23-69-315","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-69-315","heading":"Annual statements","body":"A mutual insurance holding company shall:\n\n(1) File with the Insurance Commissioner by March 1 of each year an annual statement consisting of an income statement, balance sheet, and cash flows prepared in accordance with generally accepted accounting practices and a confidential statement disclosing any intention to pledge, borrow against, alienate, hypothecate, or in any way encumber the assets of the mutual insurance holding company; and\n\n(2) Have an annual audit by an independent certified public accountant in a form approved by the commissioner and shall file the audit on or before June 1 of each year for the year ending December 31 immediately preceding.","path":["AR Code","Title 23","Chapter 69","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"170f3b77a59f89c28c12a4859580c0a50204445cf9dcc8e3736ee4c75ad6d328","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-69-314","next":"us-ar/ark.-code-ann.-23-69-316"},"notice":"GroundRules: Original legal text. Not legal advice."}