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 June 8-13, 2014 White Oaks Resort & Spa Niagara-on-the-Lake, ON new location!

Welcome to the 2014 Fundamentals of Accounting course. The CIAA takes great pride in offering this course and upholding its excellent reputation as a vigourous learning experience. This year we move to White Oaks Resort in Niagara-on-the-Lake to take advantage of its first class conference facilities and hospitality. I invite you to read more about the course and determine who in your organization would benefit from such a unique week. Annette Pohle, President Canadian Insurance Accountants Association How will it help you? 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 Provide you with relevant changes in the regulatory environment 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 Are you a CA, CMA or CGA? This course may qualify for your professional development/continuing education requirements. Contact your association for more information.

It was a great week... I recommend it to anyone in our industry who is interested in knowing the whole cycle of the business, not just their specific job. Instructors were always available and didn t move ahead until everyone was comfortable with the concept or topic at hand. There was no rushing and you knew they were there to help. An intensive week, but well worth it. Sadia Buttar, accounts receivable coordinator, Liberty International Underwriters Canada (graduate 2013 course) Program Outline The week long program will begin at 1:00 p.m. on Sunday and finish about noon on Friday. Topics 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 Insurers portfolio limits Fair-value reporting requirements ANNUAL RETURN Overview of the legislative environment Financial and statutory reporting Reserves Minimum Capital Test IFRS 4 Phase 2 status Proposed changes for 2015 Minimum Capital Test

It s a bonus that the instructors work in the industry so you get answers on the spot usually with an example that resonates... it s a good course for people new to the business, but also worthwhile for those of us who need a refresher or renewed insight into why the information we collect is so important. You can also learn that doing it the same way all the time might not always be the best way. Eugenio Bruno, financial analyst corporate accountant, SCOR Canada Reinsurance Company (graduate 2013 course) Your Typical Day 7:00 8:00 a.m. Breakfast 8:00 10:00 a.m. Session/Exam 10:00 12:00 p.m. Business Session 12:00 1:00 p.m. Lunch 1:00 5:00 p.m. Business Session 6:00 7:30 p.m. Dinner 7:30 9:30 p.m. Tutorials/Group Exercise/ Study & Preparation Instruction Course instructors and tutors include professionals from public accounting firms and senior industry executives. Course Material Be prepared Materials have been developed in co-operation with the industry, public accounting firms and regulatory personnel. Registrants receive the course material four to six weeks before the course. Students and their employers should be aware that a considerable amount of preparatory study is required. Students must 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. White Oaks offers state-of-the-art conference facilities and meeting space that s airy and comfortable. Guests can refresh themselves by taking advantage of excellent facilities, including a full-service fitness and racquet club. Certificate Upon completion of the program, participants receive a Certificate from the Canadian Insurance Accountants Association. Students are graded by examinations, attendance and participation.

Our host White Oaks Resort & Spa Please book your accommodations directly through White Oaks Resort & Spa. We have a special room rate of $139.00/night, based on single or double occupancy, plus applicable taxes. If arriving on the Saturday night, the room rate is $159.00/night. Call White Oaks at 1-800-263-5766 for reservations and make sure you inform them of your attendance at the CIAA course to receive the preferred rate. You may also book on-line via the CIAA web site. White Oaks is a premier resort destination set on 13 acres in the heart of Ontario s wine country. Known for its attention to food, hospitality and modern facilities, White Oaks was rated by Meetings & Incentive Travel Magazine as one of the top five Conference Resorts in Canada February 2012. Registration fees for 2014 The registration fee of $1,977.50 ($1,750.00 + $227.50. HST) covers the costs of instruction, materials and all meals from Sunday dinner to Friday at lunch. Registration deadline is April 29th; however, the number of registrants is limited so sign up early. A cancellation fee of $300.00 applies until May 9, 2014 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 in the course also entitles you to a free one-year membership with the CIAA to further enjoy the benefits of the Association. 2014 Course Co-chairs Carly Foucault, 647-776-9334 carly.foucault@rsagroup.ca Lilien Occhiuzzi, 416-288-5338 lilien_occhiuzzi@avivacanada.com Questions? Contact: Maria Medoro, CIAA at 416-971-7800 ext. 232, maria@taylorenterprises.com 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; 2014 is in Collingwood, ON conducts a one-week fundamentals of accounting course hosts an advanced course every two years; next one is slated for May 2015 at the Nottawasaga Inn, Alliston, ON fosters and promotes professionalism within the industry