Which of the following entities does the Office of Financial Regulation NOT regulate?

The correct choice is insurance companies because the Office of Financial Regulation (OFR) in Florida primarily oversees banks, credit unions, and securities firms, while the regulation of insurance companies falls under the jurisdiction of the Florida Department of Financial Services. This distinction is important because each regulatory body focuses on specific financial entities to ensure compliance with relevant laws and standards.

The OFR is responsible for the safety and soundness of financial institutions that provide banking and investment services, whereas insurance companies have a dedicated regulatory framework aimed at protecting policyholders and ensuring the stability of the insurance market. Understanding the specific roles of different regulatory agencies helps clarify the overall governance of Florida's financial sectors.