Description: This presentation is a concurrent session from the 1991 Meeting of the Society of Actuaries, held April 18-19 in New Orleans. The panelists, consisting of certified public accountants and actuaries, discuss the objectives of the independent audit, the auditor’s report, independence issues, generally accepted auditing standards, ‘GAAS,’ the role of the American Institute of Certified Public Accountants, ‘AICPA,’ and the Insurance Companies Committee, “ICC,” and relationships with other bodies, including the Financial Accounting Standards Board, ‘FASB,’ the Securities and Exchange Commission, ‘SEC,’ and the Society of Actuaries. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 1.

Description: 1993 SOA Annual Meeting, New York. This session covered the waterfront in financial reporting in the United States and Canada: SEC/FASB, NAIC, IRS, Office of the Superintendent of Financial Institutions.

Description: Panel discussion about GAAP and FASB considerations, and statutory accounting issues. From the 1978 Record of Society of Actuaries, Vol. 4, No. 2.

Description: This article was presented at the Spring 1975 Meeting in Los Angeles and review of the critical relationships with our CPA counterparts on such topics as GAAP, Pension Audit Guide, and the accounting practices for mutual life companies.