Audit, Accounting & Risk Management Services

Reinsurance Auditing Services

Service Overview

The Reinsurance Audit Services of Alan Gray LLC provide a wide array of services to domestic and foreign ceding companies and reinsurers. Audits cover excess of loss, quota share, and facultative contracts for all business lines, including environmental, mass tort, construction defect, and workers’ compensation. The audit staff is made up of seasoned professionals with expertise in Claims, Underwriting, Systems, and Accounting.

Services Performed

  • Reinsurance audits in support of commutation pricing and settlement discussions
  • Arbitration and Litigation Support including expert witness testimony
  • Best practice operational reviews
  • Perform reserve adequacy audits
  • Due diligence support
  • Reinsurance collections

Additional materials

Learn more about our services and how they can help your business.

Download PDF

Sample Engagements

Data Quality Review

A purchaser of a global reinsurance book utilized Alan Gray after the transaction to review the quarterly reinsurance accounts, verify that all reported loss dates fell within the transaction period, determine that all recoveries were credited to the gross paid amounts prior to the application of reinsurance and that all available reinsurance was applied. Sampling less than 20% of the book, Alan Gray was able to identify in excess of $15,000,000 of payments made outside the transaction period.

Account Reconstruction

On behalf of a liquidator of an insolvent carrier, Alan Gray was engaged to review five years of premium and loss transactions that had never been billed to its quota share reinsurers. Alan Gray identified the reinsurers for each year of the program and notified them of the pending adjustment. From original systems and hard copy documents, Alan Gray produced the five years of missing accounts statements totaling an amount due of $20,000,000.

Reserve Adequacy

A client requested a reserve review of 800 assumed Workers’ Compensation claims to determine if the claims were adequately reserved. The claims were handled by more than 75 TPA’s. Based on the review and AG’s recommendation, the client increased their reserves by $18,000,000.

Service Professionals

Meet the team.

Alan H. Gray

Founder & Executive Vice President

Alan H. Gray

View profile
John Paul Drummey

Vice President

John Paul Drummey

View profile
Richard G. Grant


Richard G. Grant

View profile

Ready to talk?

Learn how your company can benefit from working with us.

Talk with us


Sign up to receive updates from Alan Gray LLC, including new service offerings, events, and news.

Email Address:

Thanks for joining our newsletter!
Oops! Something went wrong while submitting the form.