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Actuarial Standards Board

Other Documents

Home » Other Documents

 

  • Table of Contents of the Standards Library – A list of all the documents that compose the library of actuarial standards of practice and related professionalism material
  • Code of Professional Conduct
  • Qualification Standards for Statements of Actuarial Opinion (2008). Click here to read the 2006 version.
  • Deviation Language for Standards
  • Financial Reporting Recommendations and Interpretations 7, 9, 11 (AAA – Doc. No. 067; Adopted 1975, Revised 1978) Financial Reporting Recommendations 7 and 11 and their respective Interpretations remain in effect for Actuarial Opinions rendered in jurisdictions which have not adopted the current version of the Model Standard Valuation Law and the Model Actuarial Opinion and Memorandum Regulation. Financial Reporting Recommendation 9 and its Interpretations dealing with the application of the concept of materiality to actuarial aspects of the financial reporting of life insurance companies also remain in effect.
  • Structural Framework of U.S. Actuarial Profession Concepts on Professionalism (AAA – Doc. No. 4; October 2004)
  • Risk Classification Statement of Principles
  • ASB Procedures Manual (Doc. No. 187; June 2017)
  • Definitions from ASOPs and ACGs
  • Repeal of Interpretative Opinions 3 and 4 (Doc. No. 088; April 2002)
  • Revised Language for ASOP Nos. 22 and 28
  • Revised Actuarial Standards-Setting Process
  • Report of the Pension Task Force of the Actuarial Standards Board

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About The ASB

Actuarial Standards Board

The Actuarial Standards Board (ASB) sets standards for appropriate actuarial practice in the United States through the development and promulgation of Actuarial Standards of Practice (ASOPs). These ASOPs describe the procedures an actuary should follow when performing actuarial services and identify what the actuary should disclose when communicating the results of those services.

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CODE OF PROFESSIONAL CONDUCT

U.S. Qualification Standards

Applicability Guidelines

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Standards of Practice: Protecting You, Protecting Others

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