Alaska Administrative Code
Title 3 - Commerce, Community, and Economic Development
Part 2 - Division of Insurance
Chapter 21 - Insurer - Financial
Article 7 - Financial Examination of and Annual Audit Reporting Requirements for Admitted Insurers
3 AAC 21.765 - Canadian and British insurers

(a) For a Canadian or British insurer, the annual audited financial report required under AS 21.09.200(g) is the annual statement of total business on the form filed by the insurer with its supervisory authority duly audited by an independent chartered accountant.

(b) For a Canadian or British insurer, the letter required under 3 AAC 21.715(b) must state that the accountant is aware of the requirements relating to the annual audited financial report filed with the director or the director's designee under AS 21.09.200(g) and must affirm that the opinion expressed conforms with those requirements.