Audit And Accounting — Guide: Property And Liabil...

Specialized procedures for identifying risks and evaluating internal controls specific to insurance.

Background on the industry, its products (e.g., short-duration contracts), and state and federal regulatory frameworks. Audit and Accounting Guide: Property and Liabil...

The (often abbreviated as "Property and Liability Insurance Entities Guide") is a comprehensive resource published by the American Institute of Certified Public Accountants (AICPA) . It provides authoritative guidance for independent auditors and insurance entity management to handle financial statement preparation and auditing for property and casualty (P&C) insurers. Key Components and Chapter Focus its products (e.g.