New York Codes, Rules and Regulations
Title 11 - INSURANCE
Chapter IV - Financial Condition Of Insurer and Reports to Superintendent
Subchapter A - Rules of General Application
Part 89 - AUDITED FINANCIAL STATEMENTS
Section 89.15 - Canadian and British insurer

Universal Citation: 11 NY Comp Codes Rules and Regs ยง 89.15

Current through Register Vol. 46, No. 39, September 25, 2024

(a) In the case of a United States branch of a Canadian or British insurer, the annual audited financial report shall be the annual statement of total business on the form filed by the insurer with its supervision authority duly audited by an independent chartered accountant.

(b) For each insurer described in subdivision (a) of this section, the letter required in section 89.4(b) of this Part shall state that the CPA is aware of the requirements relating to the annual audited financial report filed with the superintendent pursuant to section 89.3 of this Part and shall affirm that the opinion expressed is in conformity with those requirements.

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