Letters for state insurance regulators to comply with the NAIC Model Audit Rule
By: prepared by the Insurance Companies Committee.
Contributors: American Institute of Certified Public Accountants. Insurance Companies Committee.; American Institute of Certified Public Accountants. Insurance Companies Committee.; American Institute of Certified Public Accountants. Committee on Insurance Accounting and Auditing.
Series: Statement of position ;; 95-4
Publisher: American Institute of Certified Public Accountants
Published: 1995
Place of publication: New York
Language: eng
Number of pages: 13
Subjects: Insurance companies -- United States -- Auditing; Insurance -- United States -- State supervision; Insurance, Property -- United States -- Auditing; Insurance, Liability -- United States -- Auditing; Insurance, Life -- United States -- Auditing
Notes: Includes bibliographical references.
Cover title.
"November 3, 1995."
"Amendment to AICPA Audit and Accounting Guide: Audits of property and liability insurance companies, and AICPA Industry Audit Guide: Audits of stock life insurance companies."
"This SOP amends chapter 9, 'Auditor's reports,' of ... 'Audits of property and liability insurance companies' and chapter 11, 'Auditor's reports,' of ... 'Audits of stock life insurance companies.' It is effective for audits of statutory financial statements for periods ending on or after December 15, 1995"--P. 4.