AM BEST'S MONTHLY INSURANCE MAGAZINE
Best's Review
AM BEST'S MONTHLY INSURANCE MAGAZINE


Top Audit and Actuarial Firms

Best's Review presents coverage of the top auditors and actuaries and industry trends.

AM Best TV & Audio: Parametric Insurance Emerging as Essential Tool in Light of Proposed FEMA Cutbacks, Amwins Executive Says: Also, professionals explore AI regulation, discuss how U.S. monetary policy is affecting title insurance and examine the impact of MGAs in insurance.

AM Best Webinars & Briefings: AM Best Analysts To Discuss Insurance Sector Outlooks, Factors Expected To Impact the Industry in 2026: Professionals also examine how insurers are responding to legal system abuse and explore trends in insurance panel counsel.

Academic Research: Professor: Shifts in Tax Regimes, Offshore Reinsurers Shaping Insurance Landscape: Alternative capital and hedge funds also have had an impact on the industry. A University of South Carolina researcher discussed his work with AM Best TV.

App Store: Apptuary App Looks To Lighten the Study Load for Aspiring Actuaries: David Crowther, an actuary at QBE Insurance in Australia, says students and trainees benefit most from a mobile app he developed.

Artificial Intelligence: AI Platforms Predict Changes to Actuary and Auditor Functions in Insurance: Facilitating auditing and monitoring of transactions and focusing on interpreting results are some of the changes cited by large language artificial intelligence programs.

Asset Management: AM Best: Managing Risk Is Critical as Private Credit Holdings Increase: An AM Best report released earlier this year says life/annuity insurers’ private credit more than doubled over the past decade.

Auditors & Actuaries: New Actuarial Guideline To Affect Offshoring Life Reinsurance Disclosure: Auditors and actuaries also are contending with health care inflation, cryptocurrency and other issues impacting the insurance industry.

Auditors & Actuaries: Top Audit and Actuarial Firms: The firms were ranked by insurance companies’ loss reserves.

Best's Calendars: CICA Conference Features Theme of ‘Navigating Risk’: AM Best is a Silver Sponsor for the Captive Insurance Companies Association’s 2026 International Conference, which will be held March 8-10 in Palm Desert, California.

Best’s Rankings: Top 25 US All Other Lines Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US Allied Lines (Total) Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US Commercial Multiperil (Liability) Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US Commercial Multiperil (Non-Liability) Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US Commercial Multiperil (Total) Writers — 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US Fire and Allied Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US Inland Marine Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US Ocean Marine Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US P/C Accident & Health Lines Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US P/C All Individual A&H Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US P/C Other Health Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US Products Liability (Claims-Made) Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US Products Liability (Occurrence) Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US Products Liability (Total) Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: Top 25 US Property Catastrophe Risk Writers – 2025 Edition: Ranked by 2024 direct premiums written.

Best’s Rankings: US Fire and Allied Lines – Top Writers by State, Canada and US Territories – 2025 Edition: Ranked by 2024 direct premiums written.

Bookstore: Authors: Leveraging Data, Developing Strategy Drive Insurance Success: Aon’s Ward Ching and Aaron Olson explore the implications of disruptive innovation on how organizations develop business and make strategic choices from a recalibrated understanding of risk.

Executive Changes: Kemper Corp. Initiates Search for New Chief Executive as President-CEO Steps Down and Interim Successor Is Named: Sampo names deputy CEO, AIG announces new North America leadership structure and Lockton Re appoints global head of cyber.

From the Editor’s Desk: Top Best’s Review Features of 2025: World’s Largest Insurers and Global Brokers: The December issue of Best’s Review includes a ranking of the top audit and actuarial firms as well as a feature about regulatory issues for 2026. The December issue also includes rankings of the largest ocean marine and inland marine writers.

Industry Updates: NAIC Releases Budget Proposal Highlighting 2026 Priorities, Including Redesigned Solvency Tools: The proposed budget projects total revenue to increase and expense growth to slow.

Industry Updates: New York Lawmakers Consider Creating $10 Million Catastrophe Fund Under Assembly Bill: The fund would cover carriers writing residential and commercial property.

Insurance Industry Research: Report: Natural Catastrophe Losses Drop on ‘Abnormally Low’ Frequency of Events: Broker Gallagher Re estimated $105 billion in insured catastrophe losses in the first nine months of 2025, lower than the 10-year average of $114 billion.

Insurance Professional Resources: Human Factors Analysis and the Impact on Special Investigations: An Nguyen, of S-E-A Ltd., provides an example of how a forensic investigation takes place using a human factors analysis.

Insurance Regulation: AI, Parametric Policies on Commissioners’ Agendas for 2026: Risk-based capital, tort reform and governance of tech’s “black box” problems also will be priorities, regulators say.

Life/Annuities: Canadian Life/Annuity: Steady Growth Brings Steady Results: An AM Best report says Canada’s life/annuity insurance industry has prudent regulatory capital levels, financial flexibility to support steady growth and favorable earnings and underwriting.

Preferred Influencers: Recapping Court Judgments, Insurance Fraud Gives Influencer Full Docket: Barry Zalma, who moved his newsletter, Zalma on Insurance, online, uses the blog to capture the depth and breadth of nuclear verdicts, mishandled claims and grift.

Preferred Podcasters: Preferred Podcasts Cover Annuities, DUAE Ratings, Legislation and ITC Vegas: In recent episodes, podcast hosts interviewed industry experts on a range of topics including insurtech, sustained annuities market growth, DUAE performance assessments and legislation affecting workers’ compensation.

Preferred Publishers: Insurance Times Serves as UK Sector’s ‘Critical Friend’: Editor Katie Scott says the publication supports the industry in the U.K. and encourages discussion about key issues.

State Rate Filings: Approved Rate Increases for Michigan Private Passenger Auto Coverage With Overall Effect of 10.80% or Greater: Based on an effective date beginning Jan. 1, 2025, through Dec. 31, 2026.

State Rate Filings: Michigan House Bill Would Allow Insurers To Offer Deductibles on PIP Policies: The state Senate also is looking at similar legislation. One bill would mandate a 10% rate reduction off the approved rate for new auto policies and those up for first renewal.

Trending: Best’s News: Top Stories Include Features on Mutual Insurers, Surplus Lines and Autonomous Vehicles: Other popular stories include an interview with an AM Best executive about AI model poisoning as a new threat to data integrity.

Trending: Best’s Research: Trending Research Includes Reports on Private Credit and Workers’ Compensation: Other trending research includes reports on U.S. commercial auto and U.S. property/casualty rating upgrades and downgrades.

Underwriting & Loss Control: Growing E-Tailer Sector Faces Headwinds From Cyber Hacking: Best’s Underwriting Reports and Best’s Loss Control Reports provide insights into the risks and lines of coverage for e-tailers, a multitrillion-dollar industry.

Web Traffic: Web Traffic: Visits to Largest Auditor Sites: Deloitte leads web analytics provider Semrush’s ranking of most-visited auditor websites.

Web Traffic: Web Traffic: Visits to Largest US Ocean Marine Insurance Sites: Liberty Mutual Insurance Cos. leads web analytics provider Semrush’s ranking of most-visited U.S. ocean marine writer websites.

What AM Best Says: Stuck in Reverse: Commercial Auto Losses Keep Mounting: The loss trend appears to be correlated with inflation, particularly escalating litigation costs, according to AM Best analysts.