Section 925.EXHIBIT A   CPA Letter of Representation

Upon completion of the review by the Department's examiners, the accountant shall submit a CPA Letter of Representation in this format.

CPA LETTER OF REPRESENTATION

Date:  ______________

Attention:          Illinois Department of Financial and Professional Regulation

Division of Insurance

Financial Examination Section

Attn:  (Examiner-in-Charge)

James R. Thompson Center

100 West Randolph, Suite 9-301

Chicago, Illinois 60601

(312) 814-2423

Re:  Examination of             (Insurance Company Name)

As of December 31, 20__

Dear (Examiner-in-Charge)

(CPA Firm) confirms the following information related to your review of our 20__ audit workpapers for (Insurance Company Name).

(CPA Firm) have made available for review to the Examiners of the Division of Insurance all workpapers prepared during the course of the audit of the financial position of the insurer, and the results of its operations, cash flows and changes in capital and surplus of (Insurance Company Name) for the period ending December 31, 20__.  Workpapers include, but are not limited to, all electronic and paper schedules, analyses, reconciliations, memorandums (including emails), permanent files, budgets, progress reports, engagement letters, audit programs, planning documents, internal audit reports, letters of representation, legal liability correspondence, letters of confirmation, summaries of audit differences, and other supporting audit evidence.

The photocopies of workpapers that were requested by the Examiners of the Division are true and complete copies of those workpapers.

Sincerely,

(CPA Partner)

(CPA Firm)

(Source:  Amended at 33 Ill. Reg. 6974, effective May 11, 2009)