50 Ill. Adm. Code 925.180
Canadian and British Companies
Section 925.180 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
those companies with their supervision authority, duly audited by an
independent chartered accountant.
b) For these
insurers, the letter required in Section 925.60 shall state that the accountant
is aware of the requirements relating to the annual audited financial report
filed with the Director pursuant to Section 925.40 and shall affirm that the
opinion expressed is in conformity with those requirements.