South Dakota Code § 58-6A-4

Financial information submitted to director
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Any risk retention group doing business in this state shall submit to the director:
(1) A copy of the group's financial statement submitted to its state of domicile, which shall be certified by an independent public accountant and contain a statement of opinion on loss and loss adjustment expense reserves made by a member of the American Academy of Actuaries or a qualified loss reserve specialist under criteria established by the National Association of Insurance Commissioners;
(2) A copy of each examination of the risk retention group as certified by the director or public official conducting the examination;
(3) Upon request by the director, a copy of any audit performed with respect to the risk retention group; and
(4) Such information as may be required to verify its continuing qualification as a risk retention group under this chapter.

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