Washington Administrative Code
2021 Archive

Chapter 284-07 WAC
Last Update: 11/15/21

REQUIREMENTS AS TO COMPANY REPORTS AND ANNUAL STATEMENTS
PDF of Chapter Digest
WAC Sections
ANNUAL LIABILITY—INSURANCE REPORT
284-07-010Special liability insurance report required annually.
ANNUAL AND OTHER STATEMENTS
284-07-050Financial statement instructions.
284-07-060Statement of actuarial opinion.
284-07-070Statements to be filed in electronic form.
AUDITED FINANCIAL STATEMENTS
284-07-100Purpose and scope.
284-07-110Definitions.
284-07-120General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment.
284-07-130Contents of annual audited financial report.
284-07-140Designation of independent certified public accountant.
284-07-150Qualifications of independent certified public accountant.
284-07-160Consolidated or combined audits.
284-07-170Scope of audit and report of independent certified public accountant.
284-07-180Notification of adverse financial condition.
284-07-190Communication of internal control related matters noted in an audit.
284-07-200Accountant's letter of qualifications.
284-07-210Definition, availability, and maintenance of independent certified public accountants workpapers.
284-07-213Requirements for audit committees.
284-07-214Internal audit function requirements.
284-07-215Conduct of insurers in connection with the preparation of required reports and documents.
284-07-217Management's report of internal control over financial reporting.
284-07-220Exemptions and effective dates.
284-07-230Canadian and British companies.
284-07-240Severability provision.
ACTUARIAL OPINION AND MEMORANDUM REGULATION
284-07-310Purpose.
284-07-320Authority.
284-07-330Scope.
284-07-340Definitions.
284-07-350General requirements.
284-07-380Statement of actuarial opinion based on an asset adequacy analysis.
284-07-390Description of actuarial memorandum including an asset adequacy analysis and regulatory asset adequacy issues summary.
284-07-400Additional considerations for analysis.
PERMITTED ACCOUNTING PRACTICES
284-07-500Definitions.
284-07-510Prior approval required for a domestic insurer to use permitted accounting practice.
284-07-520Information to be included in a permitted accounting practice request.
284-07-530Expiration of a permitted accounting practice.
284-07-540Issuer segregation of premium accounting plan.
BIOGRAPHICAL AFFIDAVITS
284-07-600Definitions.
284-07-610Filing requirements for foreign and alien insurers.
284-07-620Filing requirements for domestic insurers.
CORPORATE GOVERNANCE ANNUAL DISCLOSURE
284-07-700Purpose.
284-07-710Definitions.
284-07-720Filing procedures.
284-07-730Contents of corporate governance annual disclosure.
284-07-740Severability clause.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
284-07-014Form A for loss and expense exhibit. [Statutory Authority: RCW 48.02.060 and 48.05.380. WSR 89-02-016 (Order R 88-16), § 284-07-014, filed 12/28/88. Statutory Authority: RCW 48.05.380. WSR 87-05-011 (Order R 87-2), § 284-07-014, filed 2/11/87.] Repealed by WSR 94-20-049, filed 9/29/94, effective 10/30/94. Statutory Authority: RCW 48.02.060 and 48.05.390.
284-07-024Form B for reporting paid and unpaid losses. [Statutory Authority: RCW 48.02.060 and 48.05.380. WSR 89-02-016 (Order R 88-16), § 284-07-024, filed 12/28/88. Statutory Authority: RCW 48.05.380. WSR 87-05-011 (Order R 87-2), § 284-07-024, filed 2/11/87.] Repealed by WSR 94-20-049, filed 9/29/94, effective 10/30/94. Statutory Authority: RCW 48.02.060 and 48.05.390.
284-07-026Form C for reporting closed and open claims. [Statutory Authority: RCW 48.02.060 and 48.05.380. WSR 89-02-016 (Order R 88-16), § 284-07-026, filed 12/28/88.] Repealed by WSR 94-20-049, filed 9/29/94, effective 10/30/94. Statutory Authority: RCW 48.02.060 and 48.05.390.
284-07-360Required opinions. [Statutory Authority: RCW 48.01.030, 48.02.060, 48.74.025, 48.36A.250 and 48.36A.260. WSR 95-02-036 (Order R 94-26), § 284-07-360, filed 12/30/94, effective 1/30/95.] Repealed by WSR 08-01-077 (Matter No. R 2006-10), filed 12/17/07, effective 1/17/08. Statutory Authority: RCW 48.02.060, 48.74.025, 48.36A.250, 48.36A.260.
284-07-370Statement of actuarial opinion not including an asset adequacy analysis. [Statutory Authority: RCW 48.01.030, 48.02.060, 48.74.025, 48.36A.250 and 48.36A.260. WSR 95-02-036 (Order R 94-26), § 284-07-370, filed 12/30/94, effective 1/30/95.] Repealed by WSR 08-01-077 (Matter No. R 2006-10), filed 12/17/07, effective 1/17/08. Statutory Authority: RCW 48.02.060, 48.74.025, 48.36A.250, 48.36A.260.