The Insurance Companies (Accounts and Statements) (Amendment) Regulations 1997
These Regulations, which come into force on 31 December 1997, make amendments to the Insurance Companies (Accounts and Statements) Regulations 1996 (“the 1996 Regulations”). They concern the scope of the audit required under section 21 and the extent of disclosures required under section 17 and 18 of the Insurance Companies Act 1982.