2019 US Virgin Islands Code
Title 22 - Insurance
Chapter 26 - Annual Audit and Financial Reporting
§ 639. Required filings for alien insurers

Universal Citation: V.I. Code tit. 22, § 639 (2019)
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  • (a) Canadian, British and all other alien insurers shall file each year an audited financial report with the Commissioner on or before September 30 for the year ended December 31 immediately preceding. The Commissioner may waive any provision of this section which may be inapplicable to alien insurers.

  • (b) The annual audited financial report must 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, chartered or certified.

  • (c) For such insurers, the letter required in section 626(b) must state that the accountant is aware of the requirements relating to the annual audited financial report filed with the Commissioner pursuant to section 622 and shall affirm that the opinion expressed is in conformity with those requirements.

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