Publication archives

Enable Promulgation of Certain Data Currently Provided by Third Parties – Exposure Draft

This exposure draft (ED) proposes revisions to paragraphs 3540.05 and 4530.09 of the Standards of Practice (SOP), which pertain to Parts 3000 and 4000 of the SOP.

Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective Dec. 31, 2024, and Applicable to Valuations with Effective Dates on or after Dec. 31, 2024, and no later than June 29, 2025 – Explanatory Report

La Commission des rapports financiers des régimes de retraite diffuse le présent rapport explicatif afin de fournir aux membres des renseignements supplémentaires et des détails concernant l’analyse effectuée pour les conseils décrits dans le supplément de note éducative publié le […]

Basis for Conclusions for the Joint Policy Statement (Subsection 1520 of the Standards of Practice)

The Basis for Conclusions could be a helpful reference document with respect to the Joint Policy Statement in subsection 1520 of the Standards of Practice.

Guidance for the 2025 Reporting of Capital, Financial Condition Testing, and Own Risk and Solvency Assessment for Life and Health, Property and Casualty, and Mortgage Insurers

The Committee on Risk Management and Capital Requirements has prepared this educational note to provide guidance to actuaries in several areas affecting the reporting of the 2025 regulatory capital requirements, financial condition testing, and own risk and solvency assessment (ORSA) […]

Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective Dec. 31, 2024, and Applicable to Valuations With Effective Dates on or After Dec. 31, 2024, and No Later Than June 29, 2025

The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at December 31, 2024 and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations with effective dates on or after December 31, […]

Review of Standards of Practice with Respect to Gender Identity – Exposure Draft

This exposure draft outlines the proposed changes to the standards of practice.

IFRS 17 Expenses

The Committee on Life Insurance Financial Reporting (CLIFR) and the Committee on Property and Casualty Insurance Financial Reporting (PCFRC) have prepared this report to provide information concerning expenses in accordance with IFRS 17 requirements.

IFRS 17 Market Consistent Valuation of Financial Guarantees for Life and Health Insurance Contracts

This educational note provides practical application guidance on Canadian-specific issues relating to completing a market consistent valuation for insurance contracts that contain financial guarantees.

Review of CIA Standards of Practice for climate change – Notice of intent

This notice of intent outlines changes to the standards (SOP) under consideration and it requests feedback on the revisions as part of the Actuarial Standards Board’s due process for amending the SOP.

Minor revisions: Standards of Practice Part 4000 – Practice-Specific Standards for Actuarial Evidence

The Actuarial Standards Board has made two minor changes to the actuarial evidence standards.