West Virginia Code § 33-33-10a

The accountant shall furnish the insurer in connection with, and for inclusion in, the filing of
the annual audited financial report, a letter stating:
(1) That the accountant is independent with respect to the insurer and conforms to the
standards of his or her profession as contained in the code of professional ethics and
pronouncements of the American Institute of Certified Public Accountants and the rules of
professional conduct of the West Virginia Board of Accountancy, or similar code;
(2) The background and experience in general, and the experienuce in audits of insurers of
the staff assigned to the engagement and whether each is an independent certified public
accountant. Nothing within this article shall be construed as prohibiting the accountant from
utilizing such staff as he or she deems appropriate where use is consistent with the
standards prescribed by generally accepted auditing standards;
(3) That the accountant understands the annual auldited financial report and his or her
opinion thereon will be filed in compliance witsh this article and that the commissioner will
be relying on this information in the monitoring and regulation of the financial position of
insurers; i
(4) That the accountant consents to the requirements of section eleven of this article and
that the accountant consents and agrees to make available for review by the commissioner,
or the commissioner's designee or appointed agent, the workpapers, as defined in section
eleven of this article;
(5) A representation that the accountant is properly licensed by an appropriate state
licensing authority a nd is a member in good standing in the American Institute of Certified
Public AccounVtants; and
(6) A representation that the accountant is in compliance with the requirements of section
six of this article.

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