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Insurance Industry Developments 2013/2014 - Audit Risk Alert

Publisher: AICPA
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This completely revised Alert will assist you in achieving a more robust understanding of the unique business, economic, and regulatory environments associated with the insurance industry. It is a valuable resource for both auditors and an entity’s internal management.

New accounting and auditing guidance and exposure drafts significant to this alert include:

  • Updates on the Property and Liability, and Life insurance industries
  • Information on SSAP No. 35R, Guaranty Fund and Other Assessments
  • Update on the IASB and FASB Insurance Contracts Project
  • The Auditing Standards Board’s Clarity Project
  • Regulatory updates for the National Association of Insurance Commissioners, including Auditing NAIC Actuarial Guideline 38, Valuation of Life Insurance Policies Model Regulation

This Alert will not only keep you up to speed on recently issued regulatory developments, accounting pronouncements, and audit risks; it will also provide targeted discussion on emerging issues that may affect your engagements, including:

  • Patient Protection and Affordable Care Act—Premium Stabilization Programs
  • Principles-Based Reserving
  • Captives and Special Purpose Vehicles
  • Complex estimates and significant measurement uncertainty related to property and liability claims and claims expense
Paperback , 2013/14
Product# ARAINS13P
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