11 NCAC 21 .0102. FINANCIAL STATEMENTS

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The financial statements required by G.S. 58-56-51(b)(4) shall include a balance sheet, a statement of operations, and a statement of cash flows for the TPA's two most recent fiscal years. Financial statements shall be prepared by an independent certified public accountant. Financial statements of a TPA's parent company are acceptable if those statements contain consolidating schedules that include a breakout of the finances of the TPA, and if the certified public accountant's opinion letter does not disclaim association with the consolidating schedules.

History Note: Authority G.S. 58-2-40; 58-2-205; 58-56-51;

Eff. June 1, 1996.

                    
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