21 octobre 2020

The IRAIF/IREFI Insurance Working Group with the help of the Technical Director has updated the
Insurance Working Programs.

You will find enclosed the updated version of these working programs to be used. The accredited
auditors have to confirm they have used the working programs prepared by the IRAIF/IREFI and
adapted these programs to the specificities of the insurance undertakings when performing their
procedures. As agreed with the NBB, the accredited auditors include an explicit “comply or explain”
confirmation over the usage of these working programs (Please refer to the Notice to the Accredited
Auditors – 2018/09 on the attention points as of 31 December 2018, dated 21 January 2019, Caption III,
h) page 9 of the Notice).

Should you have any questions regarding these documents, please do not hesitate to contact me, any
member of the Management Board of the IRAIF/IREFI or Claude Louckx (c.louckx@irefi-iraif.be).

Annexes: