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North American insurers are increasingly seeking the services of external or unaffiliated actuarial firms to provide actuarial opinions for annual statutory filings, according to a new report from A.M. Best Co.

The report attributed the spirit of the federal Sarbanes-Oxley Act of 2002 setting accounting oversight rules for the move by companies away from the use of internal or affiliated actuarial opinions to the use of independent actuarial firms.

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