The December issue of Best’s Review presents coverage of the top auditors and actuaries, as well as industry trends:

• “Top Audit and Actuarial Firms” presents exclusive rankings of independent accountants and third-party actuaries.
• “New Actuarial Guideline To Affect Offshoring Life Reinsurance Disclosure” explores how auditors and actuaries are preparing for 2026’s challenges including new guidelines, health care inflation, cryptocurrency and cybersecurity.

Also included:

• “Canadian Life/Annuity: Steady Growth Brings Steady Results” reports how Canada’s life/annuity insurance industry has the prudent regulatory capital levels and financial flexibility to support steady growth and favorable earnings and underwriting.
• “AM Best: Managing Risk Is Critical as Private Credit Holdings Increase” discusses a report about how life/annuity insurers’ private credit more than doubled while publicly traded investments remained mostly flat during the past decade.
• “AI, Parametric Policies on Commissioners’ Agendas for 2026” looks at these hot topics for insurance regulators going into 2026, along with risk-based capital, tort reform and governance of tech’s “black box” problems.
• “Stuck in Reverse: Commercial Auto Losses Keep Mounting” reports how the US commercial auto insurance line’s loss trend appears to be correlated with inflation, particularly escalating litigation costs.

Best’s Review is AM Best’s monthly insurance magazine, covering emerging issues and trends and evaluating their impact on the marketplace. Access it here.

For Best’s Review advertising opportunities and a complete media kit, visit AM Best Advertising Services.

AM Best is a global credit rating agency, news publisher and data analytics provider specializing in the insurance industry. Headquartered in the United States, the company does business in over 100 countries with regional offices in London, Amsterdam, Dubai, Hong Kong, Singapore and Mexico City. For more information, visit www.ambest.com.

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