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  • Governance of Principle-Based Reserves
    (QA), who is designated by each company to take primary responsibility for the PBR valuation. But it’s ... maintaining a robust valuation process—thus achieving a primary goal of PBR! Statements of fact and opinions expressed ...

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    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
  • Sarbanes-Oxley Compliance: Ready or Not, Here It Comes
    segregation of duties, safeguarding of assets and direct special attention to the financial statement close ... and detect controls that you have in place to take care of those what-can-go-wrongs that map back to processes ...

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    • Authors: R Thomas Herget, James Miles, Darin Zimmerman, Rebecca Justice, Brad Irick, Raymond Marsh Smith
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Public Policy