Assurance means any act or action, whether written or oral, expressing an opinion or conclusion
Reassurance means to offer an individual encouragement and support.
External Auditor means the Corporation’s independent auditor; and
Internal Auditor means the person employed or engaged by the Corporation to perform the internal audit function of the Corporation;
Provider of financial assurance means an entity that provides financial assurance to an Owner or Operator of an underground storage tank through one of the mechanisms listed in these Regulations, including a guarantor, insurer, risk retention group, surety, issuer of a letter of credit, issuer of a state required mechanism, or a state.