Okla. Stat. tit. 36, § 36-311A.18: Canadian and British insurers - Letter of conformity

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 subsection B of

Section 311A.6 of this title shall state that the accountant is

aware of the requirements relating to the annual audited financial

report filed with the Insurance Commissioner pursuant to Section

311A.4 of this title and shall affirm that the opinion expressed is

in conformity with those requirements.