If the insurer dismisses, or loses through resignation, the accountant who audited its last filed report, it must notify the commissioner within five business days and, within ten business days of that notice, send a separate letter stating whether in the preceding twenty-four months the insurer and the former accountant disagreed on an accounting principle or practice, a financial statement disclosure, or the scope or procedure of the audit in a way that, unresolved, would have led the accountant to refer to them in the opinion; both resolved and unresolved disagreements at the decision-making level count. The insurer must ask the former accountant in writing to state whether it agrees with the insurer's letter and must forward the accountant's response with its own.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.