INSTRUCTIONS & GUIDANCE
- SAO Instructions — see most Academy Practice Note below
- Academy SAO Practice Note (2015) — includes:
- SAO instructions in Appendix I.1 or I.3 and
- AO Summary Instructions in Appendix I.2
- Academy SAO Practice Notes (older)
- Financial Reporting And Loss Reserving documents on Academy Website (includes 2011-2014 SAO practice notes)
- Practice Notes 2008-2011
- Academy Law Manual
- Among other items available through this link, Statements of Statutory Accounting Principles (“SSAPs”) are included as part of the NAIC's Accounting Practices and Procedures Manual.
- Some key reserving-related SSAPs are also included in the above-linked Academy SAO Practice note in section 9.2.
RESNET - An email list regarding P&C reserving topics. Subscribers are free to discuss any topic that might be of interest to people who have reserving in common.
If a resource you use is not on this page, please feel free to email suggestions to Karen Sonnet, CAS Research Coordinator.