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Auditor's reporting on statutory financial statements of insurance enterprises : supersedes Statement of position 90-10, Reports on audited financial statements of property and liability insurance companies, and amends AICPA audit and accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits of stock life insurance companies;
STATEMENT OF POSITION 95-5
Auditor's Reporting on Statutory Financial Statements of Insurance Enterprises
December 21, 1995
Supersedes Statement of Position 90-10, Reports on Audited Financial Statements of Property and Liability Insurance Companies, and Amends AICPA Audit and Accounting Guide Audits of Property and Liability Insurance Companies and AICPA Industry Audit Guide Audits of Stock Life Insurance Companies
Prepared by the
AICPA Insurance Companies Committee Approved by the Auditing Standards Board
AMERICAN
INSTITUTE OF
CERTIFIED
PUBLIC
ACCOUNTANTS
