Texas § IN.401.057 - USE OF AUDIT AND WORK PAPERS
Full text of Texas The Texas Constitution § IN.401.057 — USE OF AUDIT AND WORK PAPERS, with citation guidance and answers to common questions.
§ IN.401.057. USE OF AUDIT AND WORK PAPERS
USE OF AUDIT AND WORK PAPERS. (a) In this section, "work papers" has the meaning assigned by Section 401.020 (a). (b) In conducting an examination under this subchapter, the department shall use audits and work papers that the carrier makes available to the department and that are prepared by an accountant or accounting firm meeting the qualifications of Section 401.011 . The department may conduct a separate audit of the carrier if necessary. Work papers developed in the audit shall be maintained in the manner provided by Sections 401.020 (b) and (c). (c) The carrier shall provide the department with: (1) the work papers of an accountant or accounting firm or the carrier; and (2) a record of any communications between the accountant or accounting firm and the carrier that relate to an audit. (d) The accountant or accounting firm shall deliver the information described by Subsection (c) to the examiner. The examiner shall retain the information during the department's examination of the carrier. (e) Information obtained under this section is confidential and may not be disclosed to the public except when introduced as evidence in a hearing. Added by Acts 2005, 79th Leg., Ch. 727 (H.B. 2017 ), Sec. 1, eff. April 1, 2007.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § IN.401.057
What does The Texas Constitution § IN.401.057 cover?
Section IN.401.057 ("USE OF AUDIT AND WORK PAPERS") is part of the The Texas Constitution, the codified statutory law of Texas. 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 Texas § IN.401.057?
A common citation format is "The Texas Constitution § IN.401.057" (Texas). 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 Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § IN.401.057 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas 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 Texas.