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The AICPA has published industry-specific non-authoritative guidance as follows:
Industry Audit Guides:
  • Audits of Property and Liability Insurance Companies
  • Audits of Life and Health Insurance Entities
  • Audits of Investment Companies (applicable to the financial statements of certain separate accounts)
Technical Practice Aid:
  • AICPA Technical Questions and Answers Section 6300, Insurance Companies, provides guidance in a question-and-answer format for various accounting and reporting questions related to insurance company financial statements.

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