Or. Admin. Code § 836-029-0010 - Definitions
As used in OAR 836-029-0000 to 836-029-0120:
(1) "GAAP" means generally accepted
accounting principles.
(2) "Work
Papers" or "working papers" include but are not limited to schedules, analyses,
reconciliations, abstracts, memoranda, narratives, flow charts, copies of
captive insurer records or other documents prepared or obtained by the
independent certified public accountant and the accountant's employees in the
conduct of their audit of a captive insurer.
Notes
Stat. Auth.: ORS 731.244, 2012 OL Ch. 84, Sec. 4 (Enrolled SB 1547)
Stats. Implemented: 2012 OL Ch. 84, Sec. 2-22 (Enrolled SB 1547)
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