(a) Each certified self-insurer shall file with the division an annual application or, if required by §114.15(b) of this title (relating to Revocation of Certificate of Authority to Self-Insure), an annual report, according to a schedule established by the division. The division may require an annual application or annual report to include the following:(1) claims information, such as loss run information, in the form and manner prescribed by the commissioner;(2) an information report, in the manner prescribed by the commissioner, that includes an analysis of accident trends which:(A) identifies losses by location, occupation, or job function; and(B) provides an analysis of those losses based on:(i) nature, source, and severity of the injury;(ii) cause of the injury;(iii) parts of the body affected;(iv) equipment involved in the injury;(v) number of injuries and fatalities other than occupational diseases; and(vi) identification of the number of occupational diseases;(3) independently audited financial statements according to Generally Accepted Auditing Standards of the American Institute of Certified Public Accountants; and(4) any substantive policy or procedure changes in the certified self-insurer's safety program.(b) If any of the information required by this section is more than six months old, it may be considered incomplete and the division may require the certified self-insurer to provide updated information.(c) An application, annual report required by §114.15(b) of this title (relating to Revocation of Certificate of Authority to Self-Insure), or other designated document will not be complete until all parts of the document, including all required attachments and any required updates, are filed.