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GN7: The role of actuaries in relation to financial statements of insurers and insurance groups writing long-term business and their relationship with auditors. Version 3.1 [adopted by BAS on 19 May 2006]
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This life insurance Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the <a href\="http://www.frc.org.uk/bas/actuarial/index.cfm" target\="external">BAS website</a>.