IAIS Insurance Core Principles (ICPs) 9.4: 9.4 Documented regular reporting requirements: scope, frequency, accounting and audit standards, audited annual statements, material changes and incidents, corrections, additional reporting on demand

The supervisor sets documented requirements for regular qualitative and quantitative reporting from every licensed insurer, defining the scope, content and frequency of the information, the accounting and auditing standards to be used, an external audit opinion on annual financial statements, reporting of any material change or incident that could affect the insurer's condition or its customers, prompt correction of inaccurate reporting, and more frequent or additional reporting when needed.