{"data":{"id":"us-va/14vac5-270-140","jurisdiction":"us-va","citation":"14VAC5-270-140","heading":"Availability and maintenance of independent certified public accountant workpapers","body":"Every insurer required to file the Audited Financial Report described in this chapter shall require the  accountant to make available for review by the  commission's examiners, all workpapers prepared in the conduct of  the accountant's audit and any communications related to the audit between the  accountant and the insurer, at the offices of the insurer, at the  commission or at any other reasonable place designated by the  commission. The insurer shall require that the  accountant retain the workpapers and communications until the  commission has filed a Report on Examination covering the period of the audit, but no longer than seven years from the date of the audit report.\n\nIn the conduct of the aforementioned periodic review by the  commission's examiners, it shall be agreed that photocopies of pertinent workpapers may be made and retained by the  commission.  Reviews by the  commission's examiners shall be considered investigations and all workpapers and communications obtained during the course of  investigations shall be confidential.","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/section140/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:51:56Z","sha256":"d7e99941129c8b714f2234aafea842f23fc2c19f3967bcd446a3a7be78fa9cfa","source_id":"us-va-vac","stale":false,"prev":"us-va/14vac5-270-130","next":"us-va/14vac5-270-144"},"notice":"GroundRules: Original legal text. Not legal advice."}