Pennsylvania CPA Journal, July 1st, 2005
Sarbanes-Oxley's Cascade on Insurers Regulatory and financial reporting landscapes have undergone major transformations because of the passage of the Sarbanes-Oxley Act. Some industries have already settled into their new reporting worlds, but others, such as the insurance industry, are just beginning to experience major change. A new insurance industry financial reporting model is emerging from the National Association of Insurance Commissioners (NAIC) and the AICPA. The Model Regulation Requiring Annual Audited Financial Reports, known as the Model Audit Rule, is NAICs and AICPAs response t...
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