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  • Audit and Auditor's Report

    • BR-1.1.14

      The Insurance Firm Return (IFR) of every insurance firm must be reviewed in accordance with the International Standard on Related Services applicable to agreed-upon procedures engagements. The review must certify that the information provided in the IFR is in agreement with the books and records of the company and its audited financial statements.

    • BR-1.1.15

      The Insurance Firm Return must be reviewed by the firm's external auditor, appointed in accordance with Module AA, or by other qualified persons as directed by the CBB.

      Amended: January 2007
      Amended: October 2007

    • BR-1.1.16

      The insurance firm must provide to the CBB within four months of the financial year end, an auditor's report, in the format prescribed by the CBB, stating the auditor's opinion on the matters identified in this Module.

      Amended: January 2007

    • BR-1.1.17

      The format of the Auditor's Report is included in Part B of the Rulebook, as part of the Supplementary Information.

      Amended: January 2007