69O-137.002 : Annual Audited Financial Reports - Florida Administrative Rules, Law, Code, Register

Florida Department of State and Division of Library and Information Services

Rule: 69O-137.002 Prev Up Next

Rule Title: Annual Audited Financial Reports
Department:	DEPARTMENT OF FINANCIAL SERVICES	Add to MyFLRules Favorites
Division:	OIR – Insurance Regulation
Chapter:	INSURER REPORTING REQUIREMENTS

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

	Effective Date:	9/16/2024
	History Notes:	Rulemaking Authority 624.308(1), 624.4085, 624.424(8)(e) FS. Law Implemented 624.307(1), 624.324, 624.424(8) FS. History–New 3-31-92, Amended 3-14-94, 8-17-98, 4-4-01, 8-14-02, Formerly 4-137.002, Amended 11-3-05, 9-21-10, 1-10-19, 12-26-19, 9-16-24.
	References in this version:	No reference(s).

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Final 69O-137.002	Annual Audited Financial Reports	28691259	Effective: 09/16/2024
Proposed 69O-137.002 ......	Section 624.424(8)(d), F.S., was amended to require that CPAs preparing annual reports for insurance companies must have four hours of insurance related continuing education every 2 years. This amends Rule 69O-137.002 to ....	28449535	6/14/2024 Vol. 50/117
Development 69O-137.002 ......	Section 624.424(8)(d), F.S., was amended to require that CPAs preparing annual reports for insurance companies must have four hours of insurance related continuing education every 2 years. This amends Rule 69O-137.002 to ....	28362332	5/15/2024 Vol. 50/96
Final 69O-137.002	Annual Audited Financial Reports	22692876	Effective: 12/26/2019
Public Hearing 69O-137.002	The rule is being amended to conform to the amendments to the National Association of Insurance Commissioners (NAIC) Annual Financial Reporting .... Wednesday, November 13, 2019, 9:40 a.m. 116 Larson Building, 200 East Gaines Street, Tallahassee, Florida. ....	22529916	10/25/2019 Vol. 45/209
Public Hearing 69O-137.002	The rule is being amended to conform to the amendments to the National Association of Insurance Commissioners (NAIC) Annual Financial Reporting .... Monday, October 7, 2019, 9:40 a.m. 116 Larson Building, 200 East Gaines Street, Tallahassee, Florida. ....	22428260	9/30/2019 Vol. 45/190
Proposed 69O-137.002	The rule is being amended to conform to the amendments to the National Association of Insurance Commissioners (NAIC) Annual Financial Reporting Model Regulation model rule.	22222911	8/6/2019 Vol. 45/152
Development 69O-137.002	The rule is being amended to conform to the amendments to the National Association of Insurance Commissioners (NAIC) Annual Financial Reporting Model Regulation model rule.	21596776	3/11/2019 Vol. 45/48
Final 69O-137.002	Annual Audited Financial Reports	21303060	Effective: 01/10/2019
Public Hearing 69O-137.002	Updating the standards developed by the American Institute of CPAs that are incorporated by reference for use in annual audited financial statements .... Tuesday, November 13, 2018, at 10:30 a.m. 116 Larson Building, 200 East Gaines Street, Tallahassee, Florida. ....	20976946	10/4/2018 Vol. 44/194
Change 69O-137.002	Annual Audited Financial Reports	20937952	9/26/2018 Vol. 44/188
Correction 69O-137.002	Annual Audited Financial Reports	20723776	8/1/2018 Vol. 44/149
Proposed 69O-137.002	The amendment incorporates by reference new editions of standards developed by the American Institute of CPAs that apply to annual audited financial statements.	20653063	7/12/2018 Vol. 44/135
Development 69O-137.002	The amendment incorporates by reference new editions of standards developed by the American Institute of CPAs that apply to annual audited financial statements.	20146238	3/7/2018 Vol. 44/46
Development 69O-137.002 ......	These rule revisions update the rules to reflect electronic filing process.	18648170	2/22/2017 Vol. 43/36
Final 69O-137.002	Annual Audited Financial Reports	9130821	Effective: 09/21/2010
Change 69O-137.002	Annual Audited Financial Reports	8939052	7/30/2010 Vol. 36/30
Change 69O-137.002	Annual Audited Financial Reports	8877845	7/16/2010 Vol. 36/28
Continuation 69O-137.002	Annual Audited Financial Reports	8778226	6/18/2010 Vol. 36/24
Public Hearing 69O-137.002	The Final Public Hearing on the adoption of proposed amendments to Rule 69O-137.002, Florida Administrative Code, published on March 26, 2010, .... June 8, 2010, during a regular meeting of the Financial Services .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	8656297	5/21/2010 Vol. 36/20
Public Hearing 69O-137.002	This is the Final Public Hearing on the adoption of proposed amendments to Rule 69O-137.002, Florida Administrative Code, published on March .... May 25, 2010, during a regular meeting of the Financial Services .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	8598679	5/7/2010 Vol. 36/18
Proposed 69O-137.002	To adopt the model audit rule of the National Association of Insurance Commissioners (NAIC) as required by Section 624.424(8)(e), Florida Statutes.	8446389	3/26/2010 Vol. 36/12
Development 69O-137.002	To improve the Office’s ability to audit the financial conditions of insurers.	7686782	10/2/2009 Vol. 35/39
Final 69O-137.002	Annual Audited Financial Reports	2755884	Effective: 11/03/2005

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