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Insurance Financial Reporting Checklist

Ensure accurate and compliant financial reporting. This checklist simplifies the process, minimizes risk, and keeps your insurance business on track.

This Template was installed 1 times.

Revenue Recognition

1 of 10

Ensures accurate and compliant recognition of premium revenue.

Total Premium Revenue

Unearned Premium Reserve (UPR)

UPR Calculation Date

Revenue Recognition Method

Deferred Premium Revenue

Detailed Explanation of Revenue Recognition Policy

Policy Version Applied

Loss Reserves

2 of 10

Verifies the adequacy and accuracy of loss reserves.

Total Incurred Losses (Year-to-Date)

Development Factors (Historical Average)

Loss Ratio (Projected)

Date of Last Reserve Analysis

Narrative Explanation of Reserve Adequacy

Reserve Methodology Used

Outstanding Claims (Prior Years)

Expense Management

3 of 10

Reviews the recording and allocation of operating expenses.

Total Operating Expenses

Claims Adjustment Expenses

General and Administrative Expenses

Marketing & Sales Expenses

Expense Allocation Method

Expense Report Period End Date

Expense Variance Explanation (if applicable)

Supporting Documentation (e.g., invoices, contracts)

Investment Portfolio Reporting

4 of 10

Confirms proper accounting and disclosure of investment activities.

Total Investment Portfolio Value

Fixed Income Securities Value

Equities Value

Real Estate Value

Investment Strategy Alignment

Last Portfolio Valuation Date

Summary of Portfolio Performance

Portfolio Valuation Report

Statutory Accounting Practices

5 of 10

Validates compliance with required statutory accounting principles.

Policy Acquisition Cost

Date of Statutory Accounting Period End

Method of Unearned Premium Calculation

Unearned Premium Reserve

Loss Adjustment Expense Reserve

Basis of Reserve Calculation

Narrative Explanation of Statutory Accounting Methodologies

Reinsurance Accounting

6 of 10

Ensures accurate accounting for reinsurance transactions.

Reinsurance Recoverable Amount

Reinsurance Agreement Effective Date

Reinsurance Type

Description of Reinsurance Agreement Terms

Commission Paid to Reinsurer

Reinsurance Accounting Method

Reinsurance Agreement Document

Tax Compliance

7 of 10

Reviews compliance with relevant tax regulations and reporting requirements.

Tax Return Due Date

Estimated Tax Liability

Tax Form Type

Notes/Comments Regarding Tax Considerations

Supporting Tax Documents (e.g., prior year returns)

State Tax Filing Status

Estimated Withholding Tax

Financial Statement Disclosures

8 of 10

Verifies completeness and accuracy of financial statement disclosures.

Summary of Significant Accounting Policies

Description of Critical Accounting Estimates

Contingencies and Commitments Disclosure Amount

Related Party Transactions Disclosure Status (Reviewed/Not Reviewed)

Fair Value Measurement Categorization Details (Level 1, 2, 3)

Segment Reporting Narrative (If Applicable)

Subsequent Events Disclosure - Identification (Recognized/Unrecognized)

Audit Trail and Controls

9 of 10

Assesses the effectiveness of audit trails and internal controls over financial reporting.

Number of System Access Logs Reviewed

Segregation of Duties Assessment Completed?

Date of Last Access Control Review

Summary of Key Audit Findings Regarding Access Controls

Which Access Control Policies are in Place?

Reviewer Signature

Regulatory Reporting Requirements

10 of 10

Confirms adherence to all applicable regulatory reporting deadlines and formats.

Reporting Period End Date

Reporting Form Type

Narrative Explanation (if required)

Total Premiums Reported

Losses Paid

Submission Method

Submission Deadline

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