{"data":{"id":"us-va/14vac5-270-10","jurisdiction":"us-va","citation":"14VAC5-270-10","heading":"Purpose","body":"The purpose of this chapter is to improve the  commission's surveillance of the financial condition of licensed companies by requiring (i) an annual  audit of financial statements reporting the financial position and the results of operations of insurers by an  independent certified public accountant, (ii) Communicating Internal Control Related Matters Identified in an Audit, and (iii) Management's Report of Internal Control over Financial Reporting.","path":["Title 14. Insurance","Agency 5. State Corporation Commission, Bureau of Insurance","Chapter 270. Rules Governing Annual Financial Reporting"],"source_url":"https://law.lis.virginia.gov/admincode/title14/agency5/chapter270/section10/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:51:56Z","sha256":"fb7687956fe5f847d0dd75bfaf4db61d328ce44374b37a20cf2c852dd47354cb","source_id":"us-va-vac","stale":false,"prev":"us-va/14vac5-265-50","next":"us-va/14vac5-270-20"},"notice":"GroundRules: Original legal text. Not legal advice."}