OAR 836-029-0010
Definitions


As used in OAR 836-029-0000 (Authority) to 836-029-0120 (Authorized Forms):

(1)

“GAAP” means generally accepted accounting principles.

(2)

“Work Papers” or “working papers” include but are not limited to schedules, analyses, reconciliations, abstracts, memoranda, narratives, flow charts, copies of captive insurer records or other documents prepared or obtained by the independent certified public accountant and the accountant’s employees in the conduct of their audit of a captive insurer.

Source: Rule 836-029-0010 — Definitions, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=836-029-0010 (accessed May 26, 2025).

May 26, 2025

Rule 836-029-0010's source at or​.us