Publication of NAIC Accounting Practices and Procedures Manual ("APPM") as of March, 2026

* OEPA,•04,4.. Hugh McDonald SECRETARY OF COMMERCE AID DIOWITIONT * * 4 Bulletin No. 3-2026 M O Jimmy Harris INSURANCE COMMISSIONER, ARKANSAS INSURANCE DEPARTMENT To: All Licensed Domestic Insurers, Domestic Health Maintenance Organizations (HMOs), Domestic Hospital and Medical Service Corporations, Domestic Title Insurers, and Other Domestic Insuring Entities Reporting to the Insurance Commissioner, Insurer Trade Associations, National Association of Insurance Commissioners, and Other Interested Parties From: Arkansas Insurance Department Date: February 24, 2026 Subject: Notification Pursuant to Ark. Code Ann. § 23-63-613 of Publication of NAIC Accounting Practices and Procedures Manual ("APPM") as of March, 2026 The Arkansas Insurance Department is sending you this Bulletin as notification of the Commissioner's intent to adopt the amendments, revisions, or modifications to the ACCOUNTING PRACTICES AND PROCEDURES MANUAL AS OF MARCH, 2025, published by the National Association of Insurance Commissioners ("NAIC"). This notice is required by Ark. Code Ann. § 23-63-613 to allow the Commissioner to specify that domestic insurers and other domestic reporting entities shall use the most recent 2024 edition of the APPM, no sooner than eight (8) months after distribution of the required statutory notice. Therefore, please be advised that the effective date for the prescribed use of the ACCOUNTING PRACTICES AND PROCEDURES MANUAL AS OF MARCH, 2026 for Arkansas domestic reporting entities shall be for the Annual Statement as of December 31, 2026, to be filed with this Department on or before March 1, 2027. You may place your orders with the NAIC Insurance Products and Services Division by contacting that Division at (816) 783-8300, https://content.naic.org/publications or email at prodserv@naic.org. Arkansas Department of Commerce Arkansas Insurance Department 1 Commerce Way, Suite 102 • Little Rock, AR 72202 INSURANCE.ARKANSAS.GOV This Bulletin replaces all previous Bulletins annually published regarding use of the Accounting Practices and Procedures Manual. Questions concerning this Bulletin should be directed to Chris Erwin, Finance Division, at (501) 371-2665 or via e-mail to chris.erwin@arkansas.gov. jimmy Harris Commissioner Arkansas Insurance Department