This ISAP provides guidance to actuaries when performing actuarial services in connection with IAS 19. Its purpose is to increase intended users’ confidence that:

• Actuarial services are carried out professionally and with due care, consistently with IAS 19, and taking into account the reporting entity’s accounting policies;
• The results are relevant to their needs, are presented clearly and understandably, and are complete; and
• The assumptions and methodology (including, but not limited to, models and modelling techniques) used are disclosed appropriately in the actuary’s report.