STATEMENT OF POSITION 95-4
AICPA
November 3, 1995
Letters for State Insurance Regulators to Comply With the NAIC Model Audit Rule
Amendment to
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
Insurance Companies Committee and Approved by the Audit Issues Task Force of the Auditing Standards Board
AMERICAN
INSTITUTE OF
CERTIFIED
PUBLIC
ACCOUNTANTS