PIN 6.5.3

The report of the auditor on the annual Regulatory Return must be made in writing to the directors of the Insurer and to the Regulator and must state whether, in the opinion of the Auditor and so far as concerns those parts of the annual Regulatory Return that are subject to audit:

(a) the annual Regulatory Return has been prepared in accordance with this Chapter; and
(b) the statements in the annual Regulatory Return are in accordance with the books and records of the Insurer.
Amended on (3 February, 2020).