United States

Updated Life and Health Insurance Entities Audit and Accounting Guide


The American Institute of Certified Public Accountants Audit and Accounting Guide, Life and Health Insurance Entities, was updated as of August 1, 2018. The guide is directed primarily to those aspects of the preparation and audit of financial statements that are unique to life and health insurance entities or are considered particularly significant to them. RSM professionals Barbara Bartlett, Dave Heppen, Tom Kivell, Joe Lee, Ben Leiser, Tricia Matson, Doreen McLaughlin, Jim Richardson, Andrew Rouse, Margaret Spencer, John Sproull, Anne Stevens and Kyle Stewart assisted in the reviews of chapters for this edition of the guide.