Rules & Regulations of the State of Tennessee
Title 0780 - Commerce and Insurance
Subtitle 0780-01 - Insurance Division
Chapter 0780-01-65 - Annual Financial Reporting
Section 0780-01-65-.20 - CANADIAN AND BRITISH COMPANIES

Current through September 24, 2024

(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 supervision authority duly audited by an independent chartered accountant.

(2) For such insurers, the letter required in Rule 0780-01-65-.07(2) shall state that the accountant is aware of the requirements relating to the annual audited financial report filed with the commissioner pursuant to Rule 0780-01-65-.05 and shall affirm that the opinion expressed is in conformity with those requirements.

Authority: T.C.A. §§ 56-1-501(h) and 56-2-301.

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