Section 44: Auditor’s report

44. Auditor’s report Notwithstanding any other enactment, the auditor of an insurer shall— (a) in his report, state whether the financial statements of the insurer have been prepared in the manner and meet the requirements specified by the Commission; (b) provide the Commission with a certified copy of the report together with the audited financial statements and the corresponding notes within such time as the Commission may specify and in any case not later than one month after it was made; and (c) in relation to a statement forming part of the returns made under section 49, examine that statement or part thereof and satisfy himself, that it is properly drawn up so as to comply with the requirements prescribed, and express an opinion as to whether the statement or part thereof, including any annexure thereto, presents fairly the matters dealt with therein.