Sec. 18. (a) In the case of a British or Canadian insurer, the annual audited financial report refers to the annual statement of total business on the form filed by the company with its domiciliary supervision authority audited by an independent auditor.
(b) For a British or Canadian insurer, the letter required under section 8 of this chapter shall state that the accountant is aware of the requirement relating to the annual audited statement filed with the commissioner under section 6 of this chapter and shall affirm that the opinion expressed is in conformity with those requirements.
As added by P.L.251-1995, SEC.15.
Structure Indiana Code
Article 1. Department of Insurance
Chapter 3.5. Annual Audited Financial Reports
27-1-3.5-0.5. "Audit Committee"
27-1-3.5-2. "Domestic Insurer"
27-1-3.5-2.6. "Group of Insurers"
27-1-3.5-3. "Independent Auditor"
27-1-3.5-3.1. "Insurance Holding Company System"
27-1-3.5-3.2. "Internal Audit Function"
27-1-3.5-3.3. "Internal Control Over Financial Reporting"
27-1-3.5-3.6. "Section 404 Report"
27-1-3.5-3.7. "Sox Compliant Entity"
27-1-3.5-5. Application of Chapter; Exemptions
27-1-3.5-6. Annual Audit; Filing; Time; Extension
27-1-3.5-6.5. Filing Annual Audited Financial Reports by Domestic Insurer
27-1-3.5-7. Contents of Report
27-1-3.5-8. Independent Auditor
27-1-3.5-9. Qualifications of Independent Auditor
27-1-3.5-10. Consolidated Returns
27-1-3.5-11. Report From Independent Auditor of Financial Condition Irregularities; Subsequent Facts
27-1-3.5-12. Report of Unremediated Material Weaknesses in Internal Control Over Financial Reporting
27-1-3.5-12.1. Audit Committee; Members; Duties; Waiver
27-1-3.5-12.3. Internal Audit Function
27-1-3.5-12.5. Management's Report of Internal Control Over Financial Reporting
27-1-3.5-13. Independent Audit Work Papers and Communications; Review by Department Examiners
27-1-3.5-14. Exemption Application; Hearing
27-1-3.5-16. Penalty for Noncompliance
27-1-3.5-17. Effect of Chapter on Examinations Under Ic 27-1-3.1