Amper was recently ranked 16th largest insurance audit practice in the United States (2007 A.M. BEST ranking, based on number of audits performed). Amper was also ranked 15th in the Property and Casualty segment, 8th by clients with the highest number of lines of business and 6th for reciprocals.

The group was recognized by Practical Accountant Magazine with its Practice Innovation Award for taking the lead in this service.

Our concept of an integrated team combines the talents of multiple professionals from various fields of auditing and consulting, which enables us to provide exceptional services at a cost-effective price. Because our professionals have hands-on experience in many aspects of the insurance industry, we are able to provide the following services:

Contact: Thomas Mulhare, Officer-In-Charge - Insurance Industry Group
Phone: 732-287-1000 x281

External Audit Services
In conjunction with the unique nature of the insurance industry, our professionals are well versed in statutory accounting principles as well as generally accepted accounting principles. We remain up-to-date by regularly attending conferences and training programs of the National Association of Insurance Commissioners (NAIC), the National Association of Mutual Insurance Companies (NAMIC), State Insurance Departments and other industry associations.
Thomas Mulhare
Ken Croarkin
Diane Batistoni
Bridget Day
John Spinosa
Rita Linterno

Regulatory Services
Our professionals have extensive experience in conducting financial examinations, market conduct reviews and demutualizations on behalf of and in conjunction with various State Insurance Departments. Through our committed involvement with the NAIC, NAMIC and State Insurance Departments, we keep abreast of the latest technical innovations and changes in statutory accounting and regulatory reporting requirements. Additionally, we have had substantial occasions to practically apply our knowledge and we understand the importance of timing in regulatory reporting matters when advising our insurance clients.
Thomas Mulhare

Tax Services
We have experienced tax experts who provide consulting and advisory services as required, specifically for the insurance industry. We prepare tax returns and provide tax return review and advice. Our history of quality service has always emphasized proactive tax analysis, with tax planning being a year-round consideration.
Paul Dougherty and James Graham

Technology Risk Services
Amper's Technology Risk Services practice focuses exclusively on enabling our clients to implement comprehensive, sustainable approaches for cost-effectively managing the risks and effectiveness of Information Technology. Our IT Audit approach represents prevailing standards and best practices associated with fulfillment of PCAOB AS2. Our personnel have deep experience in the application, management and control of Insurance P&C financial applications. We have led successful engagements for mid-market P&C companies for both SAS 70 Type II to fulfill Sarbanes Oxley 404 requirements, and also directly in leading significant preparation efforts that resulted in unqualified 404 compliance audit.

Our IT audit approach is tightly integrated with our financial controls approach and builds off the same Planning, Scoping, and Risk Assessment that drives all other aspects of your preparation and testing. Personnel in our practice have a broad base of relevant professional certifications and training, including CPA, CISA and CISSP. Our personnel are all seasoned business professionals with strong practical financial management experience coupled with 5-10 years or more of IT Governance experience. We believe the depth of our personnel relative to P&C Sarbanes Oxley 404 compliance is very rare if not unique.
Dan Schroeder

Internal Audit Services
Amper's Internal Audit Services practice has significant experience in assisting organizations in the integration of internal controls within their policies and procedures, an essential step towards accomplishing the company's objectives. Internal controls become increasingly important as a company grows. With these controls properly executed, a company is able to identify shortcomings on a current basis. These shortcomings can then be quickly corrected, allowing the company to continue to pursue its objectives. We have experienced tremendous growth in the past few years, particularly with Sarbanes Oxley 404 controls consulting.

Our experience includes assessing, implementing and monitoring controls for businesses, providing an independent, objective assurance, adding value and improving operations. We bring a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Our internal audit services are designed to meet the individual needs of each client. In every instance, we recommend an approach based on the standards of the Committee of Sponsoring Organization ' s (COSO) model developed by the American Institute of Certified Public Accountants, the American Accounting Association and the Institute of Management Accountants.
Thomas Mulhare

Pension Services
From years of experience and expertise, we have developed and designed a comprehensive audit approach, which enables a cost effective, efficient audit while fulfilling the unique requirements imposed by ERISA, the Department of Labor ("DOL") and generally accepted auditing standards.

Amper provides audit and consulting services for more than 135 retirement plans with an incredibly high retention rate. As such, we fully understand the issues that are important to Plan Sponsors including assurances that trustees are accurately recording and reporting plan information.
Diane Wasser

Our Firm's Relationships with Actuaries
We have close working relationships with actuaries at Aon Consulting, American Re Consulting, Milliman USA, actuaries at the "Big 4" accounting firms, as well as several fully credentialed, sole practitioners. Because of the depth of our relationships in the actuarial profession, we are able to secure actuaries that meet our clients' needs and are free of conflicts.

Industry Links:
NAIC.ORG
LICONY.ORG
NAMIC.ORG
PAMIC.ORG
AICPA.ORG
SIFM.ORG
NJSCPA.ORG
NYSSCPA.ORG
APIW.ORG
NYIA.ORG

Global Reach
Through our independent membership in Baker Tilly International, we are able to offer our clients' resources and key contacts throughout the country and the world through a network, which includes 128 firms operating in 85 countries worldwide. Through our long-standing membership, we are able to offer our clients resources and key contacts from around the world without the overhead of maintaining and staffing facilities in remote locations.