Insurers shall have an annual audit by an independent certified public accountant, and shall file an audited financial report with the Commissioner for the year ended December 31 immediately preceding, for: Nonprofit health service plans, on or before March 1 of each year; Dental plan organizations, on or before April 1 of each year; Health maintenance organizations, on or before June 1 of each year, or if approved by the Commissioner, within 150 days after the date their fiscal year ends; and All other insurers, on or before June 1 of each year. Extensions of the filing date may be granted by the Commissioner for up to 30-day periods upon a showing by the insurer and its independent certified public accountant of the reasons for requesting an extension and determination by the Commissioner of good cause for an extension. The request for extension shall be submitted in writing not less than 10 days prior to the due date in sufficient detail to permit the Commissioner to make an informed decision with respect to the requested extension. If an extension is granted in accordance with the provisions in §§B and C of this regulation, a similar extension of 30 days is granted to the filing of Management's Report on Internal Control over Financial Reporting. An insurer required to file an annual audited financial report pursuant to this chapter shall designate a group of individuals as constituting its audit committee, as defined in Regulation .02B(3) of this chapter. The audit committee of an entity that controls an insurer may be deemed to be the insurer's audit committee for purposes of this chapter at the election of the controlling person.