The role of actuaries in relation to financial statements of insurers and insurance groups writing life assurance business and their relationship with auditors (withdrawn from 19.07.18)

Former Code
Legislation or Authority
Insurance Acts 1909 to 1990, Regulations made under those Acts and Regulations implementing European Union Directives relating to insurance business made under the European Communities Act 1972;
Companies Acts 1963 to 1990 and Regulations made under those Acts European Communities (Insurance Undertakings: Accounts) Regulations 1996;
Auditing Guideline 311A (Life Insurers in the Republic of Ireland) issued by the Councils of the Accountancy Bodies (and effectively adopted by the Auditing Practice Board);
Auditing Practices Board Bulletin 1998/2 – Using the Work of an Actuary with regard to Insurance Technical Provisions;
European Communities (Life Assurance) Framework Regulations 1994
File attachments
Date Attachment Size
30/11/2016 Version 1.0 (effective 25.04.1995) 84.08 KB Download
30/11/2016 Version 2.0 (effective 06.01.1999) 96.07 KB Download
30/11/2016 Version 2.1 (effective 30.12.2006) 144.59 KB Download
30/11/2016 Version 2.2 (effective 01.11.2010) (withdrawn 19.07.2018) 44.05 KB Download