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JLK Rosenberger Named a 2025 Top Firm in the West by Accounting Today

By JoLayna Arndt

We’re proud to share that Accounting Today has again named JLK Rosenberger a Top Firm in the West in its annual regional rankings. This recognition marks a continued chapter in our firm’s growth story. It reflects the hard work of our team, the strength of our client relationships, and our commitment to delivering forward-looking service. While the accoun…


Benefits of Outsourced Accounting for Construction Companies

By MartinLuke Galvan

Construction businesses operate in an environment where precision and timing are everything. Managing multiple jobs, coordinating subcontractors, and staying on top of costs are demanding. Add complex billing cycles, compliance obligations, and financial reporting requirements, and the back office can quickly become a bottleneck. Many construc…



Statutory Accounting for Tail Premium in Professional Liability Coverage

By Sona Sefcikova

Accounting SSAP No. 65, paragraphs 4 through 9 provide guidance on accounting for claims-made policies and associated extended reporting. Tail coverage at charge for a fixed period For extended reporting endorsements issued for a defined period (e.g., six months, one year, five years), the tail premium is to be earned over the defined period with the res…


Accounting for Reinstatement Premiums

By Sona Sefcikova

Accounting As per SSAP 62, paragraph 30, if the amounts paid for reinsurance are subject to adjustment and can be reasonably estimated, such estimated amount shall be the basis for amortization. To estimate the reinstatement premium amount, ultimate losses must be taken into consideration. The estimate should be periodically reevaluated until all cla…




JLK Rosenberger Wins 2025 Best of Accounting Award

By JoLayna Arndt

JLK Rosenberger, a leading accounting firm, announced today that they have won the Best of Accounting Award for providing superior service to their clients. ClearlyRated’s Best of Accounting® Award winners have proven to be industry leaders in service quality based entirely on ratings provided by their clients. On average, clients of 2025 B…



NAIC SAPWG Accounting Update Matrix, Fall 2024 National Meeting

By Michael Goni, CPA, Partner

JLK Rosenberger regularly attends the National Association of Insurance Commissioners (NAIC) meetings. To the left, you will find a recap of items brought before the Statutory Accounting Principles Working Group (SAPWG) during the meeting. In addition to the standard update matrix provided by the NAIC, we have included commentary on each item and ha…


12 Days of SSAP: Accounting and Disclosure of Crypto Assets

By Maria Vigul, CPA, Senior Manager

The updates in ASU 2023-08 Intangibles – Goodwill and Other – Crypto Assets apply to entities holding crypto assets that meet the following criteria: they are intangible assets, fungible (interchangeable), not classified as financial assets or stable coins pegged to a currency, not supported by underlying collateral, reside on a distributed ledger us…