Nevada Administrative Code
Chapter 694C - Captive Insurers
ADMINISTRATION
Section 694C.220 - Independent certified public accountant: Report of retention by insurer; acknowledgment of applicable requirements

(a) Obtain a letter from the independent certified public accountant which states that the accountant is aware of the provisions of title 57 of NRS, and the regulations adopted pursuant thereto, that relate to accounting and financial matters, and which affirms that the accountant will express his or her opinion on the financial statements of the captive insurer in terms of their conformity to the accounting practices prescribed or otherwise permitted by NRS 694C.400, and the regulations adopted pursuant thereto, specifying such exceptions as he or she deems appropriate; and

(b) File a copy of the letter with the Commissioner.