Description: This session from the 2003 SOA Orlando Meeting focuses on the actuary's role and responsibility in the financial reporting process. It covers peer-review standards in Canada, Sarbanes-Oxley and the implementation of both in financial reporting. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: This session from the 1992 Valuation Actuary Symposium looks at how the valuation actuary may ensure his work stands up to regulatory and professional scrutiny including a discussion on the Standard Valuation Law SVL, the model regulation, Actuarial Standards of Practice ASP 7 and 14, forming an opinion, the content of the opinion and the content of the memorandum.

Description: A reflection on the need/desire for one right answer when there isn't one

Description: Summary of the health section council’s research project to assess the accuracy of commonly used IBNR estimation methods over a wide range of scenarios.

Description: A discussion of Actuarial Aspects of Section 404 of Sarbanes-Oxley

Description: Article from The Actuary, January 1971 – volume 5 - Issue 1 is an actuary's view on accountants and adjusted earnings.

Description: From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 In this session the panelists discussed the issues related to the actuarial aspects associated with the demutualization process. The issues discussed included: • Developing historical and prospective assumptions • Aligning the models used in the company’s philosophy regarding dividend determination and pricing • Creating experience assumptions when less-than-perfect data exist • Determining who gets what • Complying with actuarial and accounting standards

Description: This session at the SOA 1990 San Francisco Spring Meeting covers emerging issues in statutory and GAAP financial reporting as well as activity with respect to actuarial principles.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The panelists discuss emerging issues in both statutory and GAAP financial reporting. They discuss current activities of the National Association of Insurance Commissioners, ‘NAIC,’ Financial Accounting Standards Board, ‘FASB,’ Actuarial Standards Board, ‘ASB,’ the American Academy of Actuaries, and the American Institute of Certified Public Accountants, ‘AICPA.’ Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.

Description: Presentation at May 1996 Spring Meeting. This panel discussion covers emerging issues in Canadian financial reporting for life insurance companies: new consolidated standards of practice, future financial condition opinion, disclosure of financial information.