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U.S. Securities and Exchange Commission

Roundtable on Fair Value Accounting Standards

Sam Gutterman
American Academy of Actuaries

Sam Gutterman is a Director and Consulting Actuary for PricewaterhouseCoopers LLP in its Chicago, Illinois office. Sam Gutterman has provided actuarial advice to and analysis of the life & health and property & casualty insurance industries and government agencies for more than thirty five years, primarily relating to financial reporting, in the Chicago office of PricewaterhouseCoopers. Sam has been actively involved in the actuarial profession, including service as a former president of the Society of Actuaries and in many capacities in the American Academy of Actuaries, the Casualty Actuarial Society and the International Actuarial Association. Sam has been active in international accounting and auditing discussions relating to insurance for the past decade. During that period, as chair of the International Actuarial Association's Committee on Insurance Accounting, he has served as the IAA representative on the International Accounting Standards Board's Insurance Working Group and on the Consultative Advisory Group to the International Auditing and Assurance Standards Board, and served on the Steering Committee on Discounting of the International Accounting Standards Committee.

Sam's educational background includes:

  • FSA — Fellow of the Society of Actuaries (1972)
  • FCAS — Fellow of the Casualty Actuarial Society (1982)
  • CLU — Chartered Life Underwriter (1982)
  • CPCU — Chartered Property Casualty Underwriter (1983)
  • MAS — Actuarial Science, School of Business Administration, University of Michigan (1970)
  • BA — Mathematics, University of Michigan (1969).



Modified: 07/07/2008