An insurance enterprise shall disclose the amounts of the audit fees and non-audit fees paid to the CPA, and to the accounting firm to which they belong and to any affiliated enterprises as well as the details of the non-audit services (Form 19), and disclose the following information regarding its CPA:1.An insurance enterprise with any of the following conditions shall disclose the following information:(1)When the insurance enterprise changes its accounting firm and the audit fees paid for the fiscal year in which the change took place are lower than those paid for the fiscal year immediately preceding the change, disclose the amount of the audit fees before and after the change and the reason for the change.(2)When the audit fees paid for the current fiscal year are lower than those paid for the immediately preceding fiscal year by 10% or more, disclose the amount and percentage of and reason for the reduction in audit fees.(3)The term “audit fees” referred to in Item (1) hereof means professional fees paid by the insurance enterprise to its CPA for audits, reviews, and secondary reviews of financial reports, reviews of financial forecasts, and tax certification.2.If an insurance enterprise changed its CPA during the most recent 2 years or any subsequent interim period, it shall disclose the following information: (Form 20)(1)Regarding the former CPA:A.Date of and reason for the change in CPA, together with a description of whether the CPA or the insurance enterprise terminated or discontinued the engagement.B.If the former CPA issued an audit report during the most recent 2 years containing an opinion other than an unqualified opinion, state the opinion and reason.C.Whether there were any disagreements between the insurance enterprise and the former CPA on:a.accounting principles or practices.b.financial and business report disclosure.c.auditing scope or procedure.d.If any such disagreements did exist, the insurance enterprise shall describe in detail the nature of each such disagreement, how the insurance enterprise addressed it (including whether the insurance enterprise has authorized the former CPA to respond fully to the inquiries of the successor CPA concerning such above-mentioned disagreements), and the final results.D.Disclose the following matters, if any:a.The former CPA once advised the insurance enterprise that it lacked the sound internal controls necessary to develop reliable financial reportsb.The former CPA once advised the insurance enterprise that the CPA was unable to rely on the insurance enterprise’s written representations, or was unwilling to be associated with the issue of the insurance enterprise’s financial report.c.The former CPA once advised the insurance enterprise that the scope of the audit must be expanded, or there was information indicating that an expanded audit might impact the reliability of either a previously issued financial report or the financial report to be issued, but due to the change of the CPA or for any other reason, the former CPA did not expand the scope of the audit.d.The former CPA once advised the insurance enterprise that information has come to the CPA's attention that might impact the reliability of either a previously issued financial report or the financial report to be issued, but due to the change of the CPA or for any other reason, the former CPA did not address the issue.(2)Regarding the successor CPA:A.Names of the successor accounting firm and CPA, and date of engagement.B.If prior to the formal engagement of the successor CPA, the insurance enterprise consulted the new CPA regarding the accounting treatment of or application of accounting principles to a specific transaction, or the type of audit opinion that might be rendered on the insurance enterprise’s financial report, the insurance enterprise shall disclose the matters that were the subjects of those consultations and the consultation results.C.The insurance enterprise shall consult and obtain written views from the successor CPA regarding the matters on which the insurance enterprise disagreed with the former CPA, and disclose information on these views.(3)The insurance enterprise shall by letter provide the former CPA with a copy of the disclosures it is making in response to Item (1) and Item (2) C of Subparagraph 2 herein, and advise the CPA of the need to respond by letter within ten (10) days should the CPA disagree on any such matters. The insurance enterprise shall disclose the content of the reply letter from the former CPA.