In the case of Canadian and British insurers, the annual audited financial report is the annual statement of total business on the form filed by such companies with their domiciliary supervision authority and audited by an independent chartered accountant. For such insurers, the letter required under OAR 836-011-0150 shall state that the accountant is aware of the requirements relating to the annual audited statement filed with the Director under 836-011-0120 and shall affirm that the opinion expressed conforms to those requirements.
Or. Admin. R. 836-011-0230
Stat. Auth.: ORS 731.244 & ORS 731.488
Stats. Implemented: ORS 731.488(2)(b)-ORS 731.488(2)(c)