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  1. On Demand Courses
  2. Company Specific Risk Facto...

Company Specific Risk Factor Disclosures Microlearning Course - 2021 CLRS

This was a session from the 2021 Virtual CLRS

This session will explore the company-specific risk factor disclosures in the Statement of Actuarial Opinion (SAO) with a focus on current practice and how the profession is documenting uncertainty caused by the COVID pandemic. The information in these disclosures is used by several stakeholders including company management, members of the board, auditors and regulators as they assess a company’s reserve position. The panel will discuss current background and practices regarding company-specific risk factors as documented in the SAO with several slides comparing this information over time. An Insurance Company auditor will be providing insight into how CPA’s view these disclosures and how they interpret and view materiality of significant exposures.

CAS provides closed captioning generated by software applications for the convenience of viewers. CAS does not review for accuracy of the information that appears in a closed caption, and such information (including any foreign language translation and transcription displayed in a closed caption) may not be relied upon as an accurate or complete record of CAS programming. CAS makes no representations or warranties, and expressly disclaim any responsibility or liability with respect to, any errors or omissions in, or the accuracy, reliability, timeliness or completeness of, any information that appears in a closed caption

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Introduction and Learning Objective Overview

Presentation: Gregory Fears, 3 min 17 sec

RMAD Background and SAO Location

Presentation: Gregory Fears, 4 min 20 sec

Materiality Threshold, Basis, Yes/No Disclosures

Presentation: Erich Brandt, 7 min 24 sec

Significant Risk Factors - Historical Perspective

Presentation: Gregory Fears, 14 min 0 sec

COVID-19 Risk Factor

Presentation: Erich Brandt, 9 min 13 sec

Auditors Perspective

Presentation: Carolyn Rice, 1 min 41 sec

Auditors Materiality

Presentation: Carolyn Rice, 1 min 31 sec

Auditor's Reliance on Actuaries

Presentation: Carolyn Rice, 12 min 16 sec

Auditor Response to Emerging Risk Factors

Presentation: Carolyn Rice, 7 min 37 sec

Company Specific Risk Factor Disclosures Series Feedback

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