IFRS 17 / Ind AS 117 Service

Service Include

Independent actuarial review and audit support for insurers reporting under IFRS 17 / Ind AS 117. Our expertise spans the following core areas: independent review of actuarial reserves and CSM calculations, audit support and third-party validation, technical assurance on assumptions and methodology, and disclosure and financial statement review.

Independent review of actuarial reserves and technical provisions
Audit support and coordination with statutory auditors
CSM (Contractual Service Margin) computation review
Risk adjustment methodology and assumption review
Transition approach review (Full Retrospective, Modified Retrospective, Fair Value)
Assumption setting and governance review
Disclosure and financial statement review (IFRS 17 notes, roll-forwards)
Model output validation and reconciliation
Second opinion / peer review for management and audit committees
Gap analysis between local GAAP and IFRS 17 outputs

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