First, the proposed letter asks the CPA to attest, when the CPA has not specifically been ... Any representation to that effect could be construed to be a comment on solvency and would thus be ...

David Kindness is a Certified Public Accountant (CPA ... in some cases, a solvency opinion. Understanding the Comfort Letter A comfort letter serves a purpose that is similar to that of a letter ...

Dear Mr. Lombardo and Mr. Andersen, On behalf of the Financial Reporting and Solvency Committee ("the ... Working Group might issue an accounting interpretation for the interaction between ...

Between 1 April 2013 and 15 February 2016, the PRA published a series of Solvency II Directors’ letters, Executive Directors’ letters, and Feedback Statements, so that everyone knew what its ...

It is unhelpful and wrong to refer to possible changes in Solvency II regulations as being there to weaken policyholder protections to benefit investors (“Johnson looks for investment ‘big ...