(1) In the case of Canadian and British insurers, the annual audited financial report must be defined as the annual statement of total business on the form filed by such companies with their domiciliary supervision authority, duly audited by an independent chartered accountant.

(2) For such insurers, the letter required in ARM 6.6.3505 must state that the accountant is aware of the requirements relating to the annual audited statement filed with the commissioner pursuant to ARM 6.6.3503 and must affirm that the opinion expressed is in conformity with such requirements.