Tenn. Comp. R. & Regs. 0780-01-65-.20 - CANADIAN AND BRITISH COMPANIES
(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.
Notes
Authority: T.C.A. ยงยง 56-1-501(h) and 56-2-301.
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