Wyoming § 26-3-310 - Communication of internal control related matters noted in an audit.
Full text of Wyoming Wyoming Statutes Annotated § 26-3-310 — Communication of internal control related matters noted in an audit., with citation guidance and answers to common questions.
§ 26-3-310. Communication of internal control related matters noted in an audit.
In addition to the annual audited financial report, each insurer shall furnish the commissioner with a written communication as to any unremediated material weakness, as defined in statement on auditing standard 60 or its replacement, in its internal control over financial reporting noted by the accountant during the audit. Such communication shall be prepared by the accountant within sixty (60) days after the filing of the annual audited financial report and shall contain a description of any unremediated material weakness as of December 31 immediately preceding in the insurer's internal control over financial reporting noted by the accountant during the course of the audit of the financial statements. If no unremediated material weaknesses were noted, the communication shall so state. The insurer shall provide a description of remedial actions taken or proposed to correct unremediated material weaknesses, if the actions are not described in the accountant's communication.
Source: official Wyoming text · Last verified 2026-08-27
Frequently Asked Questions About Wyoming § 26-3-310
What does Wyoming Statutes Annotated § 26-3-310 cover?
Section 26-3-310 ("Communication of internal control related matters noted in an audit.") is part of the Wyoming Statutes Annotated, the codified statutory law of Wyoming. 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 Wyoming § 26-3-310?
A common citation format is "Wyoming Statutes Annotated § 26-3-310" (Wyoming). 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 Wyoming law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wyoming official source linked on this page or consult a licensed Wyoming attorney.
How does Wyoming § 26-3-310 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wyoming 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 Wyoming.