Foreign insurance company filing: Registrar acceptance of identical returns filed with the Controller of Insurance fulfils statutory filing obligations. Whether foreign insurance companies satisfy the Companies Act filing obligation by filing with the Registrar the returns they submit to the Controller of Insurance: having regard to section 616(a) and the Insurance Act (notably section 17), read with section 593(1)(a), compliance with section 594 is met if foreign insurers file with the Registrar the same returns required to be filed with the Controller of Insurance under the Insurance Act, 1938.