The Fundamentals of Accounting Course



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The Fundamentals of Accounting Course A comprehensive study in the application and theory of P&C insurance accounting www.ciaa.org June 19-24, 2016 Nottawasaga Inn Resort & Conference Centre Alliston, Ontario Images from the Fundamentals of Accounting course... we limit the number of attendees so that people get the personal attention and tutoring they need.

The Fundamentals of Accounting course is always popular and for good reason. Each year we look critically at the business program and make sure it s current and covers all the bases. While you ll enjoy the hospitality and conference facilities at the Nottawasaga Resort, most importantly, you ll learn from some of the best in our industry. The program outline demonstrates our commitment to keeping the CIAA relevant to members and our industry. It s a unique experience that I highly recommend. Adrian A Serge, President Canadian Insurance Accountants Association How will it help you? Are you a CPA? This course may qualify for your professional development/continuing education requirements. Contact your association for more info. The course is designed to: Provide an understanding of property and casualty insurance accounting and build on the expertise of individuals for current and future responsibilities within the organization Bring out the awareness of the reporting requirements for the various regulatory authorities and other interested parties Combine a diverse topic list to optimize the learning opportunity Foster exchange of information among people and provide the opportunity to network Share relevant changes that impact regulatory reporting requirements Objectives To assist insurers and reinsurers in training their accounting and statistical staff To provide personalized tutoring and lectures To ensure continuity of qualified insurance accounting staff To assist non-financial staff in gaining further insight into property and casualty insurance accounting and reporting requirements

I was new to the industry and this course helped me understand the differences in reporting and accounting for an insurer. Instructors were knowledgeable and the examples always reinforced the concepts. Networking with classmates from across Canada was a bonus... I have my eye on the advanced course for sure. Lacey Michaell, CPA, CA, senior accountant, The Co-operators Group Limited It was an intense, informative and interesting week. The instructors and tutors were experienced and super helpful in elaborating on any question. Based on this experience, I m definitely attending the advanced course; Winning Strategies for the P&C Industry... Peggy Stevenson, CPA, CA, finance manager, Mennonite Mutual Insurance Co. (Alberta) Ltd. Program Outline The week long program will begin at 3:00 pm on Sunday and finish about noon on Friday. The optional Accounting Basics session will run from 12:30 pm to 2:30 pm on Sunday. There is an additional $75.00 (plus HST) fee for this session. Topics ACCOUNTING BASICS (optional) This two-hour session is for registrants new to accounting or in need of a refresher. Basic accounting principles Accounting terminology and concepts Journal entries and t-accounts INTRODUCTION Concept of Insurance Financial reporting in the insurance industry Overview of financial statements REINSURANCE Concepts of reinsurance Types of reinsurance Basic accounting for reinsurance transactions PREMIUMS Overview of the premium cycle Basic accounting for premiums Premiums receivable Unearned premiums Deferred policy acquisition expenses Unearned commissions Premium deficiencies CLAIMS Overview of the claims cycle Basic accounting for claims Paid and unpaid claims IBNR and adverse claims development Internal and external adjustment expenses Salvage and subrogation Net claims incurred and claims ratios INVESTMENTS Basic accounting for investments Fair-value reporting requirements ANNUAL RETURN Overview of the legislative environment Financial and statutory reporting Reserves Changes to 2016 Minimum Capital Test

Our industry is loaded with acronyms and insurance-specific terms and calculations which can be quite overwhelming. But when you have knowledgeable instructors and an atmosphere conducive to learning, it makes all the difference. I learned a tremendous amount in this intensive 5-day course and highly recommend it. Jessica Wan, CPA, CA, manager, financial specialist, Travelers Canada Your Typical Day 7:00 8:00 am Breakfast 8:00 10:00 am Session/Exam 10:00 12:00 pm Business Session 12:00 1:00 pm Lunch 1:00 5:00 pm Business Session 6:00 7:30 pm Dinner 7:30 9:30 pm Tutorials/Group Exercise/ Study & Preparation Instruction Course instructors and tutors include experienced professionals from public accounting firms and senior industry leaders. Course Material Be prepared Materials have been developed in co-operation with the industry, public accounting firms and regulatory staff. Registrants receive the course material in advance of the course. Students and their employers should be aware that a considerable amount of preparatory study is required. Students should read the course material and complete all teach tests prior to their arrival. We also recommend completing your summary study notes when you read the course material to enhance your learning experience. The Experience This is a unique week of learning and demands your full attention. It s intensive and involves plenty of collaboration, study and preparation. We dine together and make it as collegial and relaxing as possible. Dress code is casual. Certificate Upon successful completion of the program, participants receive a Certificate from the Canadian Insurance Accountants Association. Students are graded by examinations, attendance and participation.

Nottawasaga Inn Resort & Conference Centre Please book your accommodations directly through the Nottawasaga Inn. We have a special room rate of $139.00/night, based on single or double occupancy, (plus applicable taxes). Rate includes parking, WiFi, & fitness centre. This rate is offered two-day pre & two-day post course, (based on availability). Call Nottawasaga at 1-800-669-5501 for reservations and give our group code #25219. If booking on-line, make sure you enter this code in the Special Notes & Requests box. The Resort will send an email confirmation indicating the preferred room rate. The Nottawasaga Inn is an easy 45-minute drive north of Toronto and the airport. Nestled within 575 acres in the picturesque Nottawasaga Valley, it offers comfortable guest rooms and conference facilities, as well as a fully-equipped fitness centre, indoor pool, squash and racquetball courts, sauna and whirlpool and golf course. Participants will have individual guest rooms with meals provided at the Resort. Registration fees for 2016 We are pleased to offer an Early Bird discounted rate of $2,090.50 ($1,850.00 + $240.50 HST) for registrations received until April 15, 2016. From April 16 onwards, the fees are $2,316.50 ($2,050.00 + $266.50 HST). Fees cover the cost of instruction, materials and all meals from Sunday dinner to Friday breakfast. Registration deadline is May 16th; however, the number of registrants is limited so sign up early. There is an additional $75.00 fee for the Accounting basics session on Sunday at 12:30 pm. This session is optional and suited to those with limited accounting knowledge. Personalized tutoring on Sunday evening will also be offered to registrants of this session. A cancellation fee of $300.00 applies until May 9, 2016 after which a cancellation fee of $1,500.00 will be charged. Substitutions will be allowed at no additional charge. We ask that you register on-line. You may, however, pay via credit card or by cheque. Registration also entitles you to a free one-year membership with the CIAA (value of $160.00). Questions? Contact either course co-chair with any questions. Carly Foucault, 647-776-9334 carly.foucault@rsagroup.ca Nicole Barrington, 416-775-4734 nbarrington@deloitte.ca About the CIAA - visit us at www.ciaa.org Founded in 1934, the Canadian Insurance Accountants Association promotes the study, research and development of financial management and insurance accounting through professional development. It also serves as a forum for communication within the industry. The Association: holds regular seminars and learning luncheons hosts an annual conference; 2016 is in Vancouver, BC conducts a one-week fundamentals of accounting course hosts an advanced course every two years; next one is slated for May 2017 at the Nottawasaga Inn, Alliston, ON fosters and promotes professionalism within the industry