Audit Partner

ABOUT THE COMPANY

At Current, everything starts with people. We partner with leading accounting firms across the United States, bringing them together through a shared platform that supports their growth while preserving the local identities and client relationships that make each firm unique. Our partner firms combine the close connections of a local team with the resources of a national community, giving professionals access to broader career opportunities, learning, collaboration, and innovative technology. Whether you join Current or one of our partner firms, you’ll be part of a connected team investing in your development and shaping the future of accounting.

Audit Partner, Insurance Practice

- Department: Audit & Assurance

- Location: Honolulu, Hawaii

- Work Arrangement: Hybrid; periodic travel to neighbor islands and mainland clients

- Reports to: Managing Partner, Audit

- Employment Type: Full-time; direct partner admission or partner-track

Accuity LLP is one of Hawaii's leading CPA firms, providing audit, assurance, tax, and advisory services to organizations across the islands and the mainland.

Our insurance practice serves captive insurers, risk retention groups, property & casualty carriers, and health insurance organizations under both U.S. GAAP and statutory accounting frameworks. Hawaii is one of the leading captive domiciles in the United States, and our team is at the center of that market.

Job Overview

We're looking for an Audit Partner to lead and grow our insurance audit practice.

This is a hands-on leadership role for a technically deep insurance auditor who can sign opinions with confidence, guide clients through complex reporting under both GAAP and NAIC statutory frameworks, bring modern AI-enabled audit approaches to the team, and develop the next generation of insurance auditors.

You'll own a portfolio spanning P&C carriers, health insurers, and captives, and help shape the practice's direction, quality, and growth.

Specific Responsibilities

Engagement Leadership & Quality

- Serve as engagement partner on audits of property & casualty insurers, health insurers/health plans, and captive insurance companies (pure, group, association, sponsored/protected cell, and risk retention groups).

- Sign audit opinions on financial statements prepared under U.S. GAAP (ASC 944 and related guidance) and statutory accounting principles (NAIC SAP / SSAPs).

- Oversee planning, risk assessment, materiality, and execution in compliance with AICPA auditing standards (including SAS No. 145 risk assessment requirements).

- Lead the audit of key insurance areas: loss and LAE reserves, unearned premium and premium deficiency reserves, reinsurance (ceded and assumed, including risk transfer evaluation), investments, deferred acquisition costs, and surplus/capital.

- Coordinate with appointed actuaries and actuarial specialists; evaluate actuarial reports and reserve analyses with professional skepticism.

- Review statutory deliverables, including annual statement reconciliations, the Communication of Internal Control Related Matters, Notifications of Material Weakness, and the accountant's awareness and qualifications letters required under the NAIC Model Audit Rule.

- Maintain the highest standards of audit quality, independence, and risk management; actively support the firm's system of quality management under SQMS No. 1.

Health Insurance

- Lead audits of health plans, HMOs, and other health insurance entities, including claims liabilities (IBNR), medical loss ratio considerations, risk adjustment and government program settlements, and premium receivables.

- Stay current on regulatory and reporting developments affecting health insurers.

Captive Insurance

- Serve as a trusted advisor to captive owners, captive managers, and regulators in Hawaii and other domiciles.

- Navigate domicile-specific reporting and regulatory requirements, including GAAP, statutory, and permitted/prescri