California Code of Regulations
Title 10 - Investment
Chapter 5 - Insurance Commissioner
Subchapter 3 - Insurers
Article 3.3 - Annual Financial Reporting
Section 2309.18 - Canadian and British Companies

Universal Citation: 10 CA Code of Regs 2309.18

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) 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.

(b) For such insurers, the letter required in Section 2309.6(b) shall state that the accountant is aware of the requirements relating to the annual Audited financial report filed with the commissioner pursuant to Section 2309.4 and shall affirm that the opinion expressed is in conformity with those requirements.

1. New section filed 12-7-2009; operative 1-1-2010 pursuant to Government Code section 11343.4 (Register 2009, No. 50).

Note: Authority cited: Section 900.2, Insurance Code. Reference: Section 900.2, Insurance Code.

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