Compilation of Rules and Regulations of the State of Georgia
Department 120 - OFFICE OF COMMISSIONER OF INSURANCE, SAFETY FIRE COMMISSIONER AND INDUSTRIAL LOAN COMMISSIONER
Chapter 120-2 - RULES OF COMMISSIONER OF INSURANCE
Subject 120-2-60 - CPA ANNUAL AUDITED FINANCIAL REPORTS
Rule 120-2-60-.19 - 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 domiciliary supervision authority duly audited by an independent chartered accountant.

(2) For such insurers, the letter required in 120-2-60-.06 shall state that the accountant is aware of the requirements relating to the annual audited statement filed with the Commissioner pursuant to 120-2-60-.04 and shall affirm that the opinion expressed is in conformity with such requirements.