The Connecticut Insurance Department has issued two Bulletins revising certain financial reporting requirements for certain insurers.  Bulletin FS-4AR-14 (November 25, 2014) revises the annual financial filing requirements for accredited reinsurers, requiring the submission of an annual statement that complies with the NAIC’s Annual Statement Instruction Manual, an actuarial opinion and management discussion and analysis, a copy of the reinsurer’s annual independent audit report as of December 31, 2014 and a list of insurers domiciled in Connecticut ceding business to the accredited reinsurer as of December 31, 2014.  Bulletin FS-4C-14 (November 24, 2014) requires that all captive insurance companies domiciled in or, in the case of a branch captive insurance company, licensed in Connecticut, file annual financial statements verified under oath by two executive officers.  The annual financial statements must be certified by an independent public accountant and must include certain actuarial certifications.