{"data":{"id":"us-in/ic-27-1-3.5-3","jurisdiction":"us-in","citation":"IC 27-1-3.5-3","heading":"\"Independent auditor\"","body":"Sec. 3. As used in this chapter, \"independent auditor\" means a certified public accountant or a certified public accounting firm that conducts an annual audit of a domestic insurer as required by this chapter.","path":["TITLE 27. INSURANCE","ARTICLE 1. DEPARTMENT OF INSURANCE","Chapter 3.5. Annual Audited Financial Reports"],"source_url":"https://iga.in.gov/ic/2026/Title_27.html#27-1-3.5-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-25T05:39:04Z","sha256":"0e096103afe9e6c0a50db478a05e0663837988a47d34144d65b8fb58f30c1472","source_id":"us-in","stale":false,"prev":"us-in/ic-27-1-3.5-2.6","next":"us-in/ic-27-1-3.5-3.1"},"notice":"GroundRules: Original legal text. Not legal advice."}