Product Image

Insurance Industry Developments 2013/2014 - Audit Risk Alert

Publisher: AICPA
Availability: Varies by Format (See Below)
See Below To Add To Cart
View Online Catalog
Print This Page
Available Formats:  Paperback | eBook | See All

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

If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:

  • Download and activate Adobe Digital Editions® - a free program for accessing eBooks
  • Return to and go to My Account > My Downloads
  • Click the eBook title to download and open automatically in Adobe Digital Editions

Note: To access your eBook on a smartphone, tablet or other reading device, see our FAQ. This product is refundable within 10 days of your purchase date. For more information about this product or service concerns, please contact the CPA2Biz/AICPA Service Center at or call 888-777-7077.

Paperback , 2013/14
Product# ARAINS13P
Availability: In Stock
*Discounted price reflected in Shopping Cart
AICPA Member:$25.00
Your Price:$31.25
eBook 2013/14
Product# ARAINS13E
Availability: eBook Download
AICPA Member:$23.00
Your Price:$28.75
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.