Every insurer subject to the regulation must have an independent CPA audit its statutory financial statements every year and must file the audited financial report with the domiciliary commissioner on or before 1 June for the calendar year just ended; the commissioner may bring the date forward with ninety days' notice. Thirty-day extensions may be granted on a written request lodged at least ten days before the due date that explains, with the accountant's support, why more time is needed, and an extension granted here extends the internal control report filing by the same thirty days.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.