Long-term and short-term insurance reports

The Committee for Auditing Standards (CFAS) have issued the following reports for use by auditors of Long-term Insurers and Short-term Insurers:

 

Reports

Title Date issued Effective date Download documents
Report of the Independent Auditors to SASRIA Limited     Download

Warning

Registered auditors are alerted to the fact that the illustrative report has not been updated for amendments to the International Standards on Auditing (ISA) 800 (Revised), Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, which is effective for audits of financial statements for periods ending on or after 15 December 2016.

Auditors should ensure that any report issued is in full compliance with the Standards.

Independent Auditor's Report of Short-term Insurer to the Registrar of Short-term Insurance     Download

Warning

Registered auditors are alerted to the fact that the illustrative report has not been updated for amendments to the International Standards on Auditing (ISA) 800 (Revised), Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, which is effective for audits of financial statements for periods ending on or after 15 December 2016.

Auditors should ensure that any report issued is in full compliance with the Standards.

Independent Auditor's Report of Long-term Insurer to the Registrar of Long-term Insurance     Download

Warning

Registered auditors are alerted to the fact that the illustrative report has not been updated for amendments to the International Standards on Auditing (ISA) 800 (Revised), Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, which is effective for audits of financial statements for periods ending on or after 15 December 2016.

Auditors should ensure that any report issued is in full compliance with the Standards.

 

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