The Idaho Department of Insurance published a bulletin providing information on which NAIC manual versions insurers must use when preparing 2026 financial statements.

The Director has adopted the March 2026 version of the NAIC's Accounting Practices and Procedures Manual. All 2026 quarterly and annual financial statements must be made in compliance with the manual.

The Director has also adopted the January 2026 version of the NAIC's Valuation Manual, also for use in preparing 2026 quarterly and annual financial statements. The NAIC Financial Analysis Handbook 2025 Annual and 2026 Quarterly Edition has also been adopted.