West Virginia Code § 33-31-8

Examinations and investigations
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(a) At least once in five years, and whenever the commissioner determines it to be prudent,
the commissioner shall personally, or by some competent person appointed by the
commissioner, visit each captive insurance company and thoroughly inspect and examine its
affairs to ascertain its financial condition, its ability to fulfill its obligations and whether it
has complied with the provisions of this article. The captive insurance compeany shall be
subject to the provisions of section nine, article two of this chapter in regard to the expense
and conduct of the examination. r
(b) All examination reports, preliminary examination reports or ruesults, working papers,
recorded information, documents and copies thereof produced by, obtained by or disclosed
to the commissioner or any other person in the course of an texamination made under this
section are confidential and are not subject to subpoena and may not be made public by the
commissioner or an employee or agent of the commissioner without the written consent of
the company, except to the extent provided in this subsection. Nothing in this subsection
shall prevent the commissioner from using such information in furtherance of the
commissioner's regulatory authority under thiss title. The commissioner may, in the
commissioner's discretion, grant access to such information to public officers having
jurisdiction over the regulation of insurance in any other state or country, or to law-
enforcement officers of this state org any other state or agency of the federal government at
any time, so long as such officers receiving the information agree in writing to hold it in a
manner consistent with this seection.

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