As used in OAR 836-029-0000 to 836-029-0120:
- (1) “GAAP” means generally accepted accounting principles.
- (2) "Work Papers" or "working papers" include but are not limited to schedules, analyses, reconciliations, abstracts, memoranda, narratives, flow charts, copies of captive insurer records or other documents prepared or obtained by the independent certified public accountant and the accountant's employees in the conduct of their audit of a captive insurer.
Statutory/Other Authority
ORS 731.244, 2012 OL Ch. 84 & Sec. 4 (Enrolled SB 1547)
Statutes/Other Implemented
2012 OL Ch. 84 & Sec. 2-22 (Enrolled SB 1547)
History
ID 17-2012, f. & cert. ef. 11-7-12
ID 11-2012(Temp), f. 6-15-12, cert. ef. 7-1-12 thru 12-27-12