(a) In the case of Canadian and British insurers, the annual audited financial report shall be defined as the annual statement of total business on the form filed by these companies with their domiciliary supervision authority duly audited by an independent chartered accountant.
(b) For Canadian and British insurers, the letter required in § 31-304 shall state that the accountant is aware of the requirements relating to the annual audited statement filed with the Mayor pursuant to § 31-302 and shall affirm that the opinion expressed is in conformity with these requirements.
(Oct. 21, 1993, D.C. Law 10-48, § 14, 40 DCR 6102; May 16, 1995, D.C. Law 10-255, § 31, 41 DCR 5193.)
1981 Ed., § 35-3213.
Structure District of Columbia Code
Title 31 - Insurance and Securities
Chapter 3 - Annual Audited Financial Reports
§ 31–303. Contents of annual audited financial report
§ 31–304. Designation of independent certified public accountant
§ 31–305. Qualifications of independent certified public accountant
§ 31–306. Consolidated or combined audits
§ 31–307. Scope of audit and report of independent certified public accountant
§ 31–308. Notification of adverse financial condition
§ 31–309. Communication of internal control related matters noted in audit
§ 31–310. Accountant’s letter of qualifications
§ 31–311.01. Requirements for audit committees
§ 31–311.01a. Internal audit function requirements
§ 31–311.02. Conduct of insurer in connection with the preparation of required reports and documents
§ 31–311.03. Management’s report of internal control over financial reporting
§ 31–312. Exemptions and effective dates