Use of Revised Accounting Practices and Procedures Manual of the NAIC

State of Idaho DEPARTMENT OF INSURANCE C.L. “BUTCH” OTTER Governor 700 West State Street, 3rd Floor P.O. Box 83720 Boise, Idaho 83720-0043 Phone 208-334-4250 Fax 208-334-4398 Website: https://doi.idaho.gov DEAN L. CAMERON Director Equal Opportunity Employer Bulletin No. 18-04 DATE: June 18, 2018 TO: All Authorized Insurers FROM: Dean L. Cameron, Director SUBJECT: Use of Revised Accounting Practices and Procedures Manual of the NAIC The purpose of this bulletin is to provide guidance regarding the version of the NAIC’s Accounting Practices and Procedures Manual to be used by authorized insurers when preparing 2018 quarterly and annual financial statements filed with the Idaho Department of Insurance and the NAIC pursuant to Idaho Code § 41-210(4), § 41-335, and § 41-336. Unless otherwise prescribed or permitted, the March 2018 version of the NAIC’s Accounting Practices and Procedures Manual has been adopted by the Director.