Confidently Achieve
MAR Compliance
As your insurance organization grows, regulatory scrutiny inevitably increases. The Model Audit Rule (MAR), developed by the National Association of Insurance Commissioners (NAIC), ensures accurate financial reporting by requiring strong internal controls, governance, and audit processes.
Crossing $300 million or $500 million in direct and assumed written premiums triggers new independence requirements, a formal internal audit function, and annual control attestations. Our MAR compliance services help you meet these obligations seamlessly, strengthen governance, and streamline processes—giving you peace of mind.
Johnson Lambert specializes in guiding insurers through MAR’s evolving landscape. With deep industry expertise, proven methodologies, and a collaborative approach, we help you avoid pitfalls, minimize disruptions, and proactively manage risk.
What to Expect in a
MAR Engagement
Our MAR engagements are customized to your organization’s projected premium growth and internal control environment. We typically address six focus areas to help your organization meet MAR requirements.
MAR Education & Training
Our team will provide MAR education and training to all levels of the organization from those charged with governance to process and control owners.
Scoping & Risk Assessment
Using our risk assessment tool, your team will evaluate qualitative and quantitative metrics for business and IT operations to identify processes that present the highest risks to financial statement reporting.
Internal Control Design Assessment
Assist in establishing or enhancing your internal audit function, including staffing and risk-based testing.
Control Testing
Our team can offer a variety of data analytics, visualization and reporting tools to perform full population reviews and improve the quality of the audit by identifying anomalies or trends which can be investigated further to identify the underlying causes of problems or issues.
Management’s Report on Internal Control over Financial Reporting (ICFR)
Guide management through the process of documenting and attesting to internal controls, including scoping, testing, and remediation of deficiencies.
Year 1 & Year 2 Milestone Planning
Create a roadmap for hitting immediate compliance targets (Year 1) and preparing for required filings in Year 2 (if crossing $500 million).
MAR Compliance
Engagement Process
Risk Assessment & Materiality Scoping
Meet with key stakeholders to define compliance roles, finalize timelines, and identify high-risk areas impacting MAR compliance.
Management Training
Provide tailored MAR training to business unit leaders and process owners, ensuring clarity on internal controls, compliance responsibilities, and risk management best practices.
Process Documentation & Design Assessment
Conduct walkthroughs of key processes, update risk matrices and control documentation, and identify opportunities for automation and third-party risk mitigation.
Partnering with our clients, we explore solutions and to offer forward-looking ideas during times of change or growth.
Testing of Operational Effectiveness & SOC Mapping
Perform targeted, risk-based control testing, leveraging data analytics to detect anomalies while assessing SOC reports and vendor compliance for third-party risks.
Facilitate Deficiency Remediation
Review testing cycle findings with process owners, develop remediation plans prioritizing high-risk areas, and validate corrective actions to ensure compliance readiness.
Reporting & Certification
Document control findings, regulatory updates, and emerging risks, delivering a final MAR compliance report and facilitating quarterly certification processes for ongoing monitoring.
MAR Insights
Stay Up-to-Date
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MAR Solutions
Customized for Insurers
We specialize in providing MAR compliance services to insurers of varying sizes, product lines, and operational structures, ensuring our expertise meets each organization’s unique challenges.
Johnson Lambert’s 35+ year track record serving insurance entities demonstrates a deep understanding of industry regulations, best practices, and the rapidly evolving business landscape. Providing audit, tax, and advisory services to more than 600 commercial insurance companies—spanning property and casualty, life, and health lines—we apply data analytics and agile processes to deliver value-driven insights and proactive compliance strategies. Our extensive experience enables insurers to navigate emerging challenges with confidence, ensuring exceptional results and unmatched client service.
Ready to Strengthen Your MAR Compliance?
