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The Model Audit Rule 205, Model Audit Rule, or MAR 205 are the commonly applied terms for the Annual Financial Reporting Model Regulation.〔 〕 ''Model Audit Rule'' is a financial reporting regulation applicable to insurance companies, and borrows significantly from the Sarbanes Oxley Act of 2002 (see ‘key sections’ below). The ''Model Audit Rule'' is co-developed by the American Institute of Certified Public Accountants (“AICPA”) and National Association of Insurance Commissioners (“NAIC”) and issued by NAIC 〔 〕 with revisions in 2006 and has taken effect in 2010.〔 (【引用サイトリンク】SUNERA – Model Audit Rule ) 〕 The NAIC internal designation for the Annual Financial Reporting Model Regulation is MDL 205, where ''MDL'' stands for ''Model'', and the number of the model rule is ''205''.〔(【引用サイトリンク】NAIC Model Laws, Regulations and Guidelines ) 〕 Because the regulation was issued by NAIC, which is not a federal agency with direct regulatory power, its adoption is on a state-by-state basis.〔(【引用サイトリンク】FAQ ) 〕 == Purpose == The ''Model Audit Rule'' was issued to: * Govern the submission of audited statutory financial statements by insurance companies 〔 * Drive Consistency Across Insurance Regulators 〔 * Improve the ability of state insurance departments to oversee the financial condition of insurers 〔 The ''Model Audit Rule'' requires the following to be submitted by insurance companies operating in states which have adopted the regulation: * 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Model Audit Rule 205」の詳細全文を読む スポンサード リンク
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