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IDAHO STATUTES AND CODES
41-914 ANNUAL REPORT.
INSURANCE
CHAPTER 9
INSURANCE ADMINISTRATORS
41-914. annual report. (1) Each administrator licensed under the provisions of this chapter shall file an annual report for the preceding calendar year with the director on or before July 1 of each year, or within such extension of time as the director for good cause may grant. The annual report shall include an audited financial statement performed by an independent certified public accountant. An audited annual financial report prepared on a consolidated basis shall include a columnar consolidating or combining worksheet that shall be filed with the report and include the following:
(a) Amounts shown on the consolidated audited financial report shall be shown on the worksheet;
(b) Amounts for each entity shall be stated separately; and
(c) Explanations of consolidating and eliminating entries shall be included.
The report shall be in the form and contain such matters as the director prescribes and shall be verified by at least two (2) officers of the administrator.
(2) The annual report shall include the complete names and addresses of all insurers with which the administrator had agreements during the preceding fiscal year.