{"data":{"id":"us-va/14vac5-270-170","jurisdiction":"us-va","citation":"14VAC5-270-170","heading":"Canadian and British companies","body":"A.  For 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 domiciliary regulatory authority duly audited by an independent chartered accountant.\n\nB. For  Canadian and British insurers, the letter from the accountant required in 14VAC5-270-70 shall state that the  accountant is aware of the requirements relating to the annual Audited Financial Report filed with the  commission pursuant to this section and 14VAC5-270-50 and shall affirm that the opinion expressed is in conformity with  the requirements.","path":["Title 14. Insurance","Agency 5. State Corporation Commission, Bureau of Insurance","Chapter 270. Rules Governing Annual Financial Reporting"],"source_url":"https://law.lis.virginia.gov/admincode/title14/agency5/chapter270/section170/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:51:56Z","sha256":"8d229b457320ea7a9feba270ecaf71ec1c416ad114f20d9d714794b5f1bb0b49","source_id":"us-va-vac","stale":false,"prev":"us-va/14vac5-270-150","next":"us-va/14vac5-270-174"},"notice":"GroundRules: Original legal text. Not legal advice."}