Minnesota Statutes Insurance (Ch. 59A-79a) § 60A.124. Independent audit

The audit report of the independent certified public accountant that performs the audit of an insurer's annual statement as required undersection 60A.1291, subdivision 2, should contain a statement as to whether anything, in connection with their audit, came to their attention that caused them to believe that the insurer failed to adopt and consistently apply the valuation procedure as required bysections 60A.122and60A.123.