§ 26-3-314 — Canadian and British companies

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. For Canadian and British insurers, the letter
required in W.S. 26-3-305(b) shall state that the accountant is
aware of the requirements relating to the annual audited
financial report filed with the commissioner pursuant to W.S.
26-3-303 and shall affirm that the opinion expressed is in
conformity with those requirements.