ELECTIVE COURSE
6 CPE credits are available for the successful completion of this course
Cost for non-designation students and ACI graduates – $900
This intermediate-level course is geared toward captive owners, board members and audit committee members, as well as others who are looking for a deeper understanding of the underlying financial reporting components of captive insurance companies.
The course covers topics related to the balance sheet, income statement, and income tax issues of a captive insurance company. Participants will examine:
- accounting standards
- important internal controls
- financial statement assertions associated with significant accounts
- tax footnotes, tax agreements, accounting for uncertain tax position, and other tax considerations
Prerequisites: This is an intermediate level course. Before taking this course, students should already have an accounting background and have completed the ICCIE elective course “Accounting for Captives: Financial Reporting and Analysis.”
Online Course with weekly instructor-led webconferences
In addition to self-paced reading and weekly assignments, students will be required to attend three webconference sessions and complete a final exam.
Registration Deadline: October 2, 2025 or until full
Webconference one: Thursday, October 9, from 12:00 noon – 1:15 p.m. ET
Webconference two: Thursday, October 16, from 12:00 noon – 1:15 p.m. ET
Webconference three: Thursday, October 23, from 12:00 noon – 1:15 p.m. ET
Office Hour: TBD
Instructors for this offering are Dawn Dinardo, Dan Kusaila, and David Roberts
This course will be offered again in Fall 2026
For further details please contact at ICCIE at 802-651-9050 or info(at)iccie.org
International Center for Captive Insurance Education (ICCIE) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.