The commissioner will not recognise an accountant lacking good standing with the AICPA or with any State that licenses it (a chartered accountant, in the case of a Canadian or British company), or who has entered into any indemnification or release from liability for the audit; an accountant may agree to mediation or arbitration of audit disputes, which, once a delinquency proceeding begins, the statutory successor may elect to use or not. The lead or coordinating audit partner may serve no more than five consecutive years and is then barred for five consecutive years from that role for the insurer and its insurance affiliates, with relief available on application at least thirty days before year end (factors: firm size and expertise, premium volume, number of jurisdictions), the approval being filed with the annual statement in each State and with the NAIC. The commissioner will also refuse an accountant convicted of fraud, bribery, RICO offences or dishonest conduct, one found to have violated the State's insurance laws in prior reports, or one with a history of missing or withholding material information in prior reports, and may hold a hearing on qualification and require replacement.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.