Casualty Practice Notes

Statements of Actuarial Opinion on P&C Loss Reserves (2012)

Committee on Property and Liability Financial Reporting's 2012 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 17, 2012)

Statements of Actuarial Opinion on P&C Loss Reserves (2011)

Committee on Property and Liability Financial Reporting's 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.

PLEASE NOTE: This practice note was superseded by the 2012 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 16, 2011)

Statements of Actuarial Opinion on P&C Loss Reserves (2010)

Committee on Property and Liability Financial Reporting's 2010 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.

PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 3, 2010)

Model Audit Rule

COPLFR cross-practice area subgroup's Model Audit Rule practice note, intended to assist actuaries when supporting management's assertions per the Model Audit Rule, as applied to the evaluation and testing of key controls for the actuarial balances, including loss reserves for the financial reporting process. (November 12, 2010)

Statements of Actuarial Opinion on P&C Loss Reserves (2009)

Committee on Property and Liability Financial Reporting's 2009 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.

PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (January 4, 2010)

Statements of Actuarial Opinion on P&C Loss Reserves (2008)

Committee on Property and Liability Financial Reporting's 2008 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.

PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. (January 23, 2009)

Statements of Actuarial Opinion on P&C Loss Reserves (2007)

Committee on Property and Liability Financial Reporting's 2007 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.

PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. (January 16, 2008)

Reinsurance Attestation Supplement 20-1: Risk Transfer Testing

Committee on Property & Liability Financial Reporting practice note on risk transfer testing. (February 1, 2007)

Statements of Actuarial Opinion on P&C Loss Reserves (2006)

Committee on Property & Liability Financial Reporting's practice note Regarding Statements of Actuarial Opinion on Property and Casualty Loss Reserves.

PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. (January 4, 2007)