{"data":{"id":"us-ct/conn.-gen.-stat.-38a-70","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 38a-70","heading":"Accounting standards.","body":"When adopting accounting rules and minimum valuation standards, the commissioner shall follow those accounting and valuation procedures and practices published in the National Association of Insurance Commissioners Accounting Practices and Procedures Manual, version effective January 1, 2001, and subsequent revisions, including the preamble, all appendices and actuarial guidelines, and the National Association of Insurance Commissioners Annual Statement Instructions Manual, subject to any deviations the commissioner may prescribe.","path":["TITLE 38a. INSURANCE","CHAPTER 698. INSURERS","PART II*. FINANCIAL REQUIREMENTS"],"source_url":"https://www.cga.ct.gov/current/pub/chap_698.htm#sec_38a-70","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:12Z","sha256":"7bc04da2b6429e1b19133ad216224630e4124bd278a34d97204918cd59b9aef6","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-38a-69a","next":"us-ct/conn.-gen.-stat.-38a-71"},"notice":"GroundRules: Original legal text. Not legal advice."}