Indiana Code
Chapter 3.5. Annual Audited Financial Reports
27-1-3.5-18. British or Canadian Insurers

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

Indiana Code

Title 27. Insurance

Article 1. Department of Insurance

Chapter 3.5. Annual Audited Financial Reports

27-1-3.5-0.5. "Audit Committee"

27-1-3.5-1. "Commissioner"

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"

27-1-3.5-3.4. "Section 404"

27-1-3.5-3.5. Repealed

27-1-3.5-3.6. "Section 404 Report"

27-1-3.5-3.7. "Sox Compliant Entity"

27-1-3.5-4. "Work Papers"

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

27-1-3.5-15. Repealed

27-1-3.5-16. Penalty for Noncompliance

27-1-3.5-17. Effect of Chapter on Examinations Under Ic 27-1-3.1

27-1-3.5-18. British or Canadian Insurers