(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 the companies with their supervision authority duly audited by an independent chartered accountant.
(b) For Canadian and British insurers, the letter required in subsection (b), section five of this article shall state that the accountant is aware of the requirements relating to the annual audited financial report filed with the commissioner pursuant to section three of this article and shall affirm that the opinion expressed is in conformity with those requirements.
Structure West Virginia Code
Article 33. Annual Audited Financial Report
§33-33-1. Declaration of Policy and Purpose
§33-33-4. Contents of Annual Audited Financial Report
§33-33-5. Designation of Independent Certified Public Accountant
§33-33-6. Qualifications of Independent Certified Public Accountants
§33-33-7. Consolidated or Combined Audits
§33-33-8. Scope of Audit and Report of Independent Certified Public Accountant
§33-33-9. Notification of Adverse Financial Condition
§33-33-10. Communication of Internal Control Related Matters Noted in an Audit
§33-33-10a. Accountant's Letter of Qualifications
§33-33-12. Requirements for Audit Committees
§33-33-12a. Internal Audit Function Requirements
§33-33-13. Conduct of Insurer in Connection With the Preparation of Required Reports and Documents
§33-33-14. Canadian and British Companies
§33-33-15. Management's Report of Internal Control Over Financial Reporting