28 CA ADC § 1300.84.05


      28 CCR s 1300.84.05

      Cal. Admin. Code tit. 28, s 1300.84.05


      CALIFORNIA CODE OF REGULATIONS
      TITLE 28. MANAGED HEALTH CARE
      DIVISION 1. THE DEPARTMENT OF MANAGED HEALTH CARE
      CHAPTER 2. HEALTH CARE SERVICE PLANS
      ARTICLE 12. REPORTS
      This database is current through 06/09/06, Register 2006, No. 23.

      s 1300.84.05. Change of Independent Accountant.

      Whenever the financial statements required pursuant to subdivisions (a), 
      (b) or (c) of Section 1384 are to be reported upon or certified by an 
      accountant other than the accountant certifying the plan's most recent 
      filing, the plan must furnish the Director with a separate letter stating 
      whether in the eighteen (18) months preceding the engagement of the new 
      accountants there was any disagreement with the former accountants on any 
      matter of accounting principles or practices, financial statement 
      disclosure or auditing procedures, which such disagreement if not resolved 
      to the satisfaction of the former accountants would have caused him to 
      make reference to the subject matter of such disagreement in his opinion 
      or report. This letter must be verified by a principal officer of the 
      plan. The plan shall also request the former accountants to furnish them 
      with a letter addressed to the Director stating whether he agrees with the 
      statements contained in the letter of the plan and, if not, stating the 
      respects in which he does not agree. The notification by the plan along 
      with the former accountant's letter, if necessary, must be furnished to 
      the Director within 45 days of the engagement of the new accountants.


      


      Note: Authority cited: Section 1344, Health and Safety Code. Reference: 
      Sections 1345 and 1384, Health and Safety Code. 


       HISTORY 
         
      1. New section filed 6-2-78; effective thirtieth day thereafter (Register 
      78, 
      No. 22).

      2. Change without regulatory effect amending section filed 7-14-99 
      pursuant to 
      section 100, title 1, California Code of Regulations (Register 99, No.
      29).

      3. Change without regulatory effect amending section filed 7-18-2000 
      pursuant
      to section 100, title 1, California Code of Regulations (Register 2000, 
      No. 29).
      28 CA ADC s 1300.84.05

      END OF DOCUMENT

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