Haw. Code R. § 16-185-117 - Canadian and British companies
(a) 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.
(b) For such
insurers, the letter required in section 16-185-105(b), Hawaii Administrative
Rules, shall state that the accountant is aware of the requirements relating to
the annual audited financial report filed with the commissioner pursuant to
section 16-185-103, Hawaii Administrative Rules, and shall affirm that the
opinion expressed is in conformity with those requirements.
Notes
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