OAR 836-029-0010: Definitions

As used in OAR 836-029-0000 to 836-029-0120: (1) “GAAP” means generally accepted accounting principles. (2) "Work Papers" or "working papers" include but are not limited to schedules, analyses, reconciliations, abstracts, memoranda, narratives, flow charts, copies of captive insurer records or other documents prepared or obtained by the independent certified public accountant and the accountant's employees in the conduct of their audit of a captive insurer.