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Title: Section 98-3.8 - Scope of audit and report of CPA

Effective Date


Section 98-3.8 Scope of audit and report of CPA.

A MCO shall have financial statements furnished pursuant to section 98-3.4 of this Subpart audited by the CPA. The audit of the MCO’s financial statements shall be conducted in accordance with generally accepted auditing standards. The MCO shall attach to its financial statements a description, for each person assigned to the engagement pursuant to section 98-3.11 of this Subpart, of the following: the accountant’s background and experience in general, the accountant’s experience with insurance matters, and whether each is a CPA.


VOLUME A-2 (Title 10)