Section 23-61-203 - Examiners(a) Upon determining that an examination should be conducted, the Insurance Commissioner shall issue an examination certificate of authority appointing one (1) or more examiners to perform the examination and instructing them as to the scope of the examination. In conducting the examination, the examiner shall observe those guidelines and procedures set forth in the most current edition of the applicable examiners handbook adopted by the National Association of Insurance Commissioners. The commissioner may also employ such other guidelines or procedures as the commissioner may deem appropriate.(b) When making an examination under this subchapter, the commissioner may retain attorneys, appraisers, independent actuaries, independent certified public accountants, or other professionals and specialists as examiners, the cost of which shall be borne by the company which is the subject of the examination.(c)(1) The commissioner may also accept as a part of the State Insurance Department's examination of any insurer or person:(A) A report by an independent actuary deemed competent by the commissioner; or(B) A report of an audit made by an independent certified public accountant.(2) Neither those persons so designated nor any members of their immediate families shall be officers of, connected with, or financially interested in any insurer other than as policyholders, nor shall they be financially interested in any other corporation or person affected by the examination, investigation, or hearing.Acts 1959, No. 148, § 32; 1979, No. 942, § 20; A.S.A. 1947, § 66-2117; Acts 1991, No. 723, § 4; 1995, No. 1272, § 4; 2007, No. 496, § 2.