Expert Panel - Insurance

Expert Panel Projects AICPA NAIC Comment Letter to the NAIC on SSAP No. 101 The expert panel participated in a live webcast on Current GAAP and Statutory Issues for Insurance Entities. An archive of this webcast is available online.	Expert Panel Activity AICPA staff and volunteers have issued a series of Technical Practice Aids, that includes helpful information for insurance entities initially applying the guidance in FASB ASU 2010-26. TIS section 6300.39, Cumulative Effect of Change in Accounting Principle--Accounting Standards Update No. 2010-26, discusses items to consider when evaluating the direct effects of retrospective application of ASU No. 2010-26 and 6300.40, Deferrable Commissions and Bonuses Under Accounting Standards Update No. 2010-26, discusses whether all commissions and bonuses are deferrable under the guidance in FASB ASU 2010-26.

Past Meeting Highlights	Members of the Expert Panel
2012 Meetings December 12–13, 2012 October 2, 2012 June 8, 2012 2011 Meetings December 14–15, 2011 June 13, 2011	Richard Lynch (Chair), Ernst & Young LLP Keith Bell, The Travelers Companies, Inc. Darryl Briley, KPMG LLP Kathleen N. Enright, Allstate Insurance Company Matthew Farney, Genworth Financial Jim Greisch, McGladrey and Pullen LLP/RSM McGladrey Ken Hugendubler, ParenteBeard LLC Margie Keeley, The Hartford Financial Services Group Joshua Keene, Johnson Lambert LLP Rick Sojkowski, Deloitte LLP Robert Tarnok, MetLife Insurance Company Anthony Valoroso, AIG Jennifer Yaross, Nationwide Insurance Company Learn more about the Expert Panel members by reading their biographies.

Staff Contacts Kim Kushmerick, Technical Manager

Expert Panel Projects

AICPA NAIC Comment Letter to the NAIC on SSAP No. 101

The expert panel participated in a live webcast on Current GAAP and Statutory Issues for Insurance Entities. An archive of this webcast is available online.

Expert Panel Activity

AICPA staff and volunteers have issued a series of Technical Practice Aids, that includes helpful information for insurance entities initially applying the guidance in FASB ASU 2010-26. TIS section 6300.39, Cumulative Effect of Change in Accounting Principle--Accounting Standards Update No. 2010-26, discusses items to consider when evaluating the direct effects of retrospective application of ASU No. 2010-26 and 6300.40, Deferrable Commissions and Bonuses Under Accounting Standards Update No. 2010-26, discusses whether all commissions and bonuses are deferrable under the guidance in FASB ASU 2010-26.

Past Meeting Highlights

Members of the Expert Panel

2012 Meetings

December 12–13, 2012

October 2, 2012

June 8, 2012

2011 Meetings

December 14–15, 2011

June 13, 2011

Richard Lynch (Chair), Ernst & Young LLP

Keith Bell, The Travelers Companies, Inc.

Darryl Briley, KPMG LLP

Kathleen N. Enright, Allstate Insurance Company

Matthew Farney, Genworth Financial

Jim Greisch, McGladrey and Pullen LLP/RSM McGladrey

Ken Hugendubler, ParenteBeard LLC

Margie Keeley, The Hartford Financial Services Group

Joshua Keene, Johnson Lambert LLP

Rick Sojkowski, Deloitte LLP

Robert Tarnok, MetLife Insurance Company

Anthony Valoroso, AIG

Jennifer Yaross, Nationwide Insurance Company

Learn more about the Expert Panel members by reading their biographies.

Staff Contacts

Kim Kushmerick, Technical Manager


Expert Panel Recommended Guidance
Publications AICPA Audit and Accounting Guide Property and Liability Insurance Entities AICPA Audit and Accounting Guide Life and Health Insurance Entities AICPA Audit Risk Alert Insurance Industry Developments


News	Training & Development