Explain what the standards of practice, regulators, and insurance law require of an actuary whose work feeds financial reporting.

Free CAS Exam 6-U.S. (Regulation and Financial Reporting) lesson in Financial Reporting, Taxation, and Professional Responsibilities of the Actuary. 17 min read, ~2,583 words.

The Appointed Actuary signs the Statement of Actuarial Opinion (SAO) on P&C loss and loss-adjustment-expense reserves, filed with the Annual Statement by March 1. Five opinion types: reasonable, inadequate (deficient), redundant (excessive), qualified, and no opinion. Reasonable means carried reserves fall within the actuary's range of reasonable estimates; below the...

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