Georgia Code Title 33. Insurance § 33-65-5

(a) The insurer or insurance group shall have discretion over the responses to the corporate governance annual disclosure inquiries, provided that the corporate governance annual disclosure shall contain the material information necessary to permit the Commissioner to gain an understanding of the insurer's or group's corporate governance structure, policies, and practices. The Commissioner may request additional information that he or she deems material and necessary to provide the Commissioner with a clear understanding of the corporate governance policies, the reporting or information system or controls implementing those policies.

(b) Notwithstanding subsection (a) of this Code section, the corporate governance annual disclosure shall be prepared consistent with the Corporate Governance Annual Disclosure Regulation as promulgated by the Commissioner. Documentation and supporting information shall be maintained and made available upon examination or upon request of the Commissioner.