§ 58-10-265. Canadian and British companies.
§ 58‑10‑265. Canadian and British companies.
(a) In the case ofCanadian and British insurers, the annual audited financial report shall bedefined as the annual statement of total business on the form filed by suchcompanies with their supervision authority duly audited by an independentchartered accountant.
(b) For such insurers,the letter required in G.S. 58‑10‑205(b) shall state that theaccountant is aware of the requirements relating to the annual auditedfinancial report filed with the Commissioner pursuant to G.S. 58‑10‑195and shall affirm that the opinion expressed is in conformity with thoserequirements. (2009‑384,s. 1.)