Any domestic insurer not retaining a certified public accountant on July 1, 2009, who qualifies as independent shall meet the following schedule for compliance unless the director permits otherwise:

(1) As of December 31, 2010, file with the director an audited financial report; and

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(2) For the year ending December 31, 2010, the insurer shall file with the director all reports and communication required by this chapter.

Source: SL 2009, ch 271, § 36.