N.Y. Comp. Codes R. & Regs. tit. 11, § 89.10 – CPA's letter of qualifications.

(a) Every company subject to this Part shall retain a CPA who agrees by written contract with such company to comply with the provisions of Insurance Law, section 307(b) and this Part. The contract must specify:
1. (1) that the CPA is independent with respect to the company and is acting in conformity with the standards of the CPA's profession, such as contained in the Code of Professional Ethics and pronouncements of the AICPA and the Rules of Professional Conduct of the New York Board of Public Accountancy, or similar code and meets the definition of a CPA set forth in section 89.1(g) of this Part;
2. (2) that the CPA understands the annual audited financial report, that the CPA's opinion thereon will be filed in compliance with this Part and that the superintendent will be relying on this information in the monitoring and regulation of the financial condition of the company;
3. (3) that the CPA consents to the requirements of section 89.11 of this Part and that the CPA consents and agrees to make available the work papers for review by the superintendent; and
4. (4) that the CPA represents that it is in compliance with the requirements of section 89.5 of this Part.
(b) Every company subject to this Part shall further require that the CPA include, as part of each submission to the department for which the CPA is responsible, the background and experience in general, and the experience of the staff assigned to the engagement and whether each is a CPA.