This resource brings you the practical, how-to accounting and auditing guidance you need to stay compliant.
Whether you’re a CPA performing audit engagements or management at an insurance entity, it is critical for you to understand and be current on the specialized accounting and regulatory requirements you’re subject to. This resource brings you the practical, how-to accounting and auditing guidance you need. The 2021 edition provides valuable background on the life and health insurance industry, products and regulatory issues, and the related transaction cycles that an insurance entity is involved with.
This guide was developed by the former Insurance Companies Committee and the Life Insurance Audit Guide Task Force. This edition of the guide has been modified by the AICPA staff to include certain changes necessary due to the issuance of authoritative guidance since the first edition and other revisions as deemed appropriate. Relevant guidance contained in standards issued through October 1, 2021 is included. This guide includes the following:
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