State Codes and Statutes

Statutes > South-dakota > Title-9 > Chapter-16 > Statute-9-16-5-4

9-16-5.4. Audit of financial statements. The financial statements contained in the report required by § 9-16-5.3 shall be audited by an independent qualified, certified public accountant. The actuarial valuation required in the report shall include the information required under the provisions of subdivision 3-12-47(5) and shall be performed by an approved actuary as defined by subdivision 3-12-47(7).

Source: SL 1984, ch 56, § 9.

State Codes and Statutes

Statutes > South-dakota > Title-9 > Chapter-16 > Statute-9-16-5-4

9-16-5.4. Audit of financial statements. The financial statements contained in the report required by § 9-16-5.3 shall be audited by an independent qualified, certified public accountant. The actuarial valuation required in the report shall include the information required under the provisions of subdivision 3-12-47(5) and shall be performed by an approved actuary as defined by subdivision 3-12-47(7).

Source: SL 1984, ch 56, § 9.