The Model Audit Rule 205, Model Audit Rule, or MAR 205 are the commonly applied terms for the Annual Financial Reporting Model Regulation.[1]Model Audit Rule is a financial reporting regulation applicable to insurance companies, and borrows significantly from the Sarbanes Oxley Act of 2002 (see ‘key sections’ below). The Model Audit Rule is co-developed by the American Institute of Certified Public Accountants (“AICPA”) and National Association of Insurance Commissioners (“NAIC”) and issued by NAIC [2]
with revisions in 2006 and has taken effect in 2010.[3]
The NAIC internal designation for the Annual Financial Reporting Model Regulation is MDL 205, where MDL stands for Model, and the number of the model rule is 205.[4]
Because the regulation was issued by NAIC, which is not a federal agency with direct regulatory power, its adoption is on a state-by-state basis.[5]
^Burton, Scott B.; Krus, Cynthia M.; Roth, Stephen E.; Wilson-Bilik, Mary Jane (October 29, 2009). "The NAIC's New Model Audit Rule: Is Your Organization Ready?" (PDF). Sutherland. {{cite journal}}: Cite journal requires |journal= (help)[permanent dead link]
^
Murphy, James, CPA. "The NAIC Model Audit Rule: Change is Imminent – Will Your Organization be Prepared?". Retrieved July 3, 2013.{{cite web}}: CS1 maint: multiple names: authors list (link)
^
"SUNERA – Model Audit Rule". Sunera LLC. 2013 [2005]. Retrieved July 1, 2013.
^"NAIC Model Laws, Regulations and Guidelines". National Association of Insurance Commissioners. 2013 [1991]. Retrieved July 8, 2013.
^"FAQ" (PDF). NAIC. Retrieved June 28, 2013.
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