South Dakota § 58-43-19 - Availability of workpapers and communications related to audit between insurer and accountant--Confidentiality of documents.
Full text of South Dakota South Dakota Codified Laws § 58-43-19 — Availability of workpapers and communications related to audit between insurer and accountant--Confidentiality of documents., with citation guidance and answers to common questions.
§ 58-43-19. Availability of workpapers and communications related to audit between insurer and accountant--Confidentiality of documents.
The insurer and the accountant shall make available for review by the division or its examiners, all workpapers prepared in the conduct of his audit and any communications related to the audit between the accountant and the insurer, at the offices of the insurer, at the division or at any other reasonable place designated by the director. The accountant shall retain the audit workpapers and communications until the division 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.
In the conduct of the division's review, the division may copy any audit workpapers and may retain them. The reviews by the division examiners shall be considered investigations and all working papers and communications obtained during the course of the investigations shall be afforded the same confidentiality as other examination workpapers generated by the division under chapter 58-3.
Source: SL 1992, ch 357, § 19.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 58-43-19
What does South Dakota Codified Laws § 58-43-19 cover?
Section 58-43-19 ("Availability of workpapers and communications related to audit between insurer and accountant--Confidentiality of documents.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 58-43-19?
A common citation format is "South Dakota Codified Laws § 58-43-19" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 58-43-19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.