OAR 836-011-0230: Canadian and British Companies
Edition: Current OARD snapshotEffective: 2002-11-27Last verified: 2026-09-07
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 OAR 836-011-0120 and shall affirm that the opinion expressed conforms to those requirements.
Official history and status
Statutory/Other Authority: ORS 731.244 & 731.488
Statutes/Other Implemented: ORS 731.488(2)(b) - 731.488(2)(c)
History: ID 22-2002, f. & cert. ef. 11-27-02 ID 4-1992, f. & cert. ef. 3-26-92
This rule cites
- OAR 836-011-0150 — resolved
- OAR 836-011-0120 — resolved
Cited by
- OAR 836-011-0100: Authority; Purpose; Scope
- OAR 836-011-0110: Definitions
- OAR 836-011-0120: Filing and Extensions for Filing of Annual Audited Financial Reports
- OAR 836-011-0130: Exemptions
- OAR 836-011-0160: Qualifications of Independent Certified Public Accountant
- OAR 836-011-0190: Notification of Adverse Financial Condition
- OAR 836-011-0210: Accountant’s Letter of Qualifications
- OAR 836-011-0220: Definition, Availability and Maintenance of Independent Certified Public Accountants Workpapers
- OAR 836-011-0223: Requirements for Audit Committee
- OAR 836-011-0225: Conduct of Insurer in Connection with the Preparation of Required Reports and Documents
- OAR 836-011-0227: Management’s Report of Internal Control over Financial Reporting
- OAR 836-011-0235: Effective Dates
Official source: https://secure.sos.state.or.us/oard/