Tenn. Comp. R. & Regs. 0780-01-65-.20 - 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 Rule 0780-01-65-.07(2) shall state that the accountant is aware of the requirements relating to the annual audited financial report filed with the commissioner pursuant to Rule 0780-01-65-.05 and shall affirm that the opinion expressed is in conformity with those requirements.

Notes

Tenn. Comp. R. & Regs. 0780-01-65-.20

Original rule filed August 6, 2009; effective November 4, 2009. Rule was previously numbered 0780-01-65-.19 but was renumbered 0780-01-65-.20 with the introduction of a new rule 0780-01-65-.16 filed June 28, 2018; effective 9/26/2018.

Authority: T.C.A. §§ 56-1-501(h) and 56-2-301.