A licensed insurer that has its head office in Gibraltar is required to maintain in Gibraltar proper accounts and records in respect of its entire business which must be audited by an approved auditor.
The annual return of a registered insurer must be filed with the Commission within six months of the insurer's year end and must contain a copy of the annual accounts statement of insolvency, and, where applicable, the actuary's report.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances
