If, following the audit of the financial statements of a captive insurer, an independent certified public accountant notes any significant deficiency in the captive insurer's structure for internal control, the captive insurer shall, not later than 60 days after the date on which the annual audited financial report is filed with the Commissioner, file a written report which provides a description of the deficiency and of the remedial actions taken or proposed to correct the significant deficiency, if those actions are not otherwise described in the accountant's report filed with the annual audited financial report.
Nev. Admin. Code § 694C.228
NRS 679B.130, 694C.170, 694C.400