‹ CI-2.4 Auditors and Actuaries CI-2.4.2 › CI-2.4.1 Captive insurance firms must have an annual external audit. Firms must obtain prior written approval from the CBB before appointing or re-appointing their auditor. Rulebook Reference AA-1.1.1 Amended: January 2007 Amended: October 2007 ‹ CI-2.4 Auditors and Actuaries CI-2.4.2 ›