A property and casualty insurance company doing business in this State, unless otherwise exempted by the company's domiciliary Commissioner, shall annually submit the opinion of the company's appointed actuary entitled “Statement of Actuarial Opinion”. The Statement of Actuarial Opinion required by §A of this regulation shall be filed in accordance with the appropriate National Association of Insurance Commissioners' (NAIC) Property and Casualty Annual Statement Instructions. Actuarial Opinion Summary. A property and casualty insurance company domiciled in this State that is required to submit a Statement of Actuarial Opinion shall annually submit an Actuarial Opinion Summary, written by the company's Appointed Actuary. The Actuarial Opinion Summary required by §C(1) of this regulation, shall be filed in accordance with the appropriate NAIC Property and Casualty Annual Statement Instructions, and shall be considered as a document supporting the Statement of Actuarial Opinion required in §A of this regulation. A property and casualty insurance company licensed but not domiciled in this State shall provide the Actuarial Opinion Summary upon request of the Commissioner. Actuarial Report and Workpapers. An Actuarial Report and underlying workpapers as required by the appropriate NAIC Property and Casualty Annual Statement Instructions shall be prepared by the appointed actuary to support each Statement of Actuarial Opinion. The Commissioner may engage a qualified actuary at the expense of the property and casualty insurance company to review the Statement of Actuarial Opinion and the basis for the opinion, and prepare the supporting Actuarial Report or workpapers underlying the Actuarial Report if: The property and casualty insurance company fails to provide a supporting Actuarial Report or workpapers underlying the Actuarial Report at the request of the Commissioner; or The Commissioner determines that the supporting Actuarial Report or workpapers underlying the Actuarial Report provided by the property and casualty insurance company is otherwise unacceptable to the Commissioner.