Sec. 3. As used in this chapter, "independent auditor" means a certified public accountant or a certified public accounting firm that conducts an annual audit of a domestic insurer as required by this chapter. As added by P.L.244-1989, SEC.2.
"Independent auditor"
Ind. Code § 27-1-3.5-3, under Annual Audited Financial Reports.
Ind. Code § 27-1-3.5-3