Ala. Admin. Code r. 482-1-141-.19 - Canadian And British Companies

(1) 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 such companies with their supervision authority duly audited by an independent chartered accountant.

(2) For such insurers, the letter required in paragraph (2) of Rule 482-1-141-.06 shall state that the accountant is aware of the requirements relating to the annual audited financial report filed with the commissioner pursuant to rule 482-1-141-.04 and shall affirm that the opinion expressed is in conformity with those requirements.

Notes

Ala. Admin. Code r. 482-1-141-.19

New: Filed January 31, 2008; effective July 1, 2008. Filed with LRS February 1, 2008. Rule is not subject to the Alabama Administrative Procedure Act. Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 09, June 29, 2018, eff. 1/1/2019. Rule is not subject to the Alabama Administrative Procedure Act.

Previous Rule .18 was renumbered .19 per certification filed June 14, 2018; effective January 1, 2019.

Author: Commissioner of Insurance

Statutory Authority: Code of Ala. 1975, §§ 27-2-17, 27-3-26, 27-7-43.