SDCL § 58-43-22: Application to Canadian and British insurers.

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 the companies with their supervision authority duly audited by an independent chartered accountant.

For these insurers, the letter required in §§ 58-43-6 and 58-43-7 shall state that the accountant is aware of the requirements relating to the annual audited financial report filed with the director pursuant to § 58-43-4 and shall affirm that the opinion expressed is in conformity with the requirements.