NAC694C.080. “Work papers” defined.  


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  • “Work papers” includes, without limitation, schedules, analyses, reconciliations, abstracts, memoranda, narratives, flow charts, copies of records of a captive insurer and any other documents prepared or obtained by an independent certified public accountant and his or her employees in the conduct of their examination of a captive insurer.

     (Added to NAC by Comm’r of Insurance by R125-99, eff. 1-27-2000)