# D.C. Code § 31-309: Communication of internal control related matters noted in audit

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-309

## Section

- **Citation:** D.C. Code § 31-309
- **Heading:** Communication of internal control related matters noted in audit
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 31 / Chapter 3 / § 31-309

## Text

(a) In addition to the annual audited financial report, an insurer shall furnish the Mayor with a written communication regarding any unremediated material weaknesses in its internal controls over financial reporting noted during the audit. If no unremediated material weaknesses were noted during the audit, the insurer shall submit a written communication stating this fact to the Mayor. The communication shall be prepared by the independent certified public accountant within 60 days after the filing of the annual audited financial report and shall contain a description of any unremediated material weakness, as of December 31 immediately preceding, in the insurer’s internal control over financial reporting noted by the accountant during the course of their audit of the financial statements.
(b) The insurer shall provide a description of the remedial actions taken or those being proposed to correct unremediated material weaknesses if the actions are not described in the independent certified public accountant’s communication to the insurer.

## Nearby sections

- [D.C. Code § 31-301 § 31-301. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-301.md)
- [D.C. Code § 31-302 § 31-302. General requirements for filing audited financial reports and audit committee appointments; extensions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-302.md)
- [D.C. Code § 31-303 § 31-303. Contents of annual audited financial report.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-303.md)
- [D.C. Code § 31-304 § 31-304. Designation of independent certified public accountant.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-304.md)
- [D.C. Code § 31-305 § 31-305. Qualifications of independent certified public accountant.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-305.md)
- [D.C. Code § 31-306 § 31-306. Consolidated or combined audits.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-306.md)
- [D.C. Code § 31-307 § 31-307. Scope of audit and report of independent certified public accountant.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-307.md)
- [D.C. Code § 31-308 § 31-308. Notification of adverse financial condition.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-308.md)
- [D.C. Code § 31-309 § 31-309. Communication of internal control related matters noted in audit.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-309.md)
- [D.C. Code § 31-310 § 31-310. Accountant’s letter of qualifications.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-310.md)
- [D.C. Code § 31-311 § 31-311. Definition, availability, and maintenance of independent certified public accountant workpapers.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-311.md)
- [D.C. Code § 31-311.01 § 31-311.01. Requirements for audit committees.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-311.01.md)
- [D.C. Code § 31-311.01a § 31-311.01a. Internal audit function requirements.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-311.01a.md)
- [D.C. Code § 31-311.02 § 31-311.02. Conduct of insurer in connection with the preparation of required reports and documents.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-311.02.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C3_S31-309. Check the current official text before relying on it. Not legal advice.