{"data":{"id":"us-ms/miss.-code-ann.-83-5-121","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 83-5-121","heading":"Conduct of insurer in connection with the preparation of required reports and documents.","body":"(1) No director or officer of an insurer shall, directly or indirectly:\n(a) Make or cause to be made a materially false or misleading statement to an accountant in connection with any audit, review or communication required under this section; or\n(b) Omit to state, or cause another person to omit to state, any material fact necessary in order to make statements made, in light of the circumstances under which the statements were made, not misleading to an accountant in connection with any audit, review or communication required under this section.\n(2) No officer or director of an insurer, or any other person acting under the direction thereof, shall directly or indirectly take any action to coerce, manipulate, mislead or fraudulently influence any accountant engaged in the performance of an audit pursuant to this section if that person knew or should have known that the action, if successful, could result in rendering the insurer’s financial statements materially misleading.\n(3) For purposes of subsection (2) of this section, actions that, “if successful, could result in rendering the insurer’s financial statements materially misleading” include, but are not limited to, actions taken at any time with respect to the professional engagement period to coerce, manipulate, mislead or fraudulently influence an accountant:\n(a) To issue or reissue a report on an insurer’s financial statements that is not warranted in the circumstances (due to material violations of statutory accounting principles prescribed by the commissioner, generally accepted auditing standards, or other professional or regulatory standards);\n(b) Not to perform audit, review or other procedures required by generally accepted auditing standards or other professional standards;\n(c) Not to withdraw an issued report; or\n(d) Not to communicate matters to an insurer’s audit committee.","path":["Title 83. Insurance","Chapter 5. General Provisions Relative to Insurance and Insurance Companies","Article 2. Audit of Financial Statements of Insurers."],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.83.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17","retrieved_at":"2026-10-27T05:54:33Z","sha256":"81641447558de13f51ee1b789060d67bb1c1378ba9540ae5b3e9ca43560d5276","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-83-5-120","next":"us-ms/miss.-code-ann.-83-5-123","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}