Chapter 5 — Auditing Inforce Files” section of the preface to this guide for a discussion of the definitions of issuers and nonissuers as used throughout this guide. Considerations for audits of issuers in accordance with PCAOB standards may be discussed within this guide’s chapter text. When such discussion is provided, the related paragraphs are designated with the following title: Considerations for Audits Performed in Accordance With PCAOB Standards. PCAOB guidance included in an AICPA Guide has not been reviewed, approved, disapproved, or otherwise acted upon by the PCAOB and has no official or authoritative status.
...AICPA Audit and Accounting Guide: Life and Health Insurance Entities