NAIC Annual Financial Reporting Model Regulation (Model Audit Rule, MDL-205) mdl205-s6-designate-accountant: Register the accountant with the commissioner within sixty days and file the accountant's awareness letter

Within sixty days of becoming subject to the regulation an insurer must tell the commissioner in writing who the retained accountant or firm is and where it is for the annual audit; an insurer with no accountant at that point registers one at least six months before the first report is due. The insurer must also obtain and file a letter in which the accountant confirms awareness of the domiciliary State's insurance code and accounting regulations and affirms that the opinion will address conformity with the statutory accounting practices that State prescribes or permits, noting any exceptions.