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/prescribed practices.

• Represent Accuity in the captive community (e.g., Hawaii Captive Insurance Council and industry events).

AI & Audit Innovation

• Champion the responsible use of AI tools across the audit lifecycle, including planning, risk assessment, data analytics, document review, and workpaper preparation.

• Exercise professional judgment over AI-generated output, ensuring it is appropriately reviewed, documented, and consistent with professional standards, independence, and client data confidentiality requirements.

• Help the team identify practical AI use cases on insurance engagements and coach staff on using these tools effectively.

Regulatory & Client Relationships

• Serve as primary relationship partner with boards, audit committees, management, and captive managers.

• Interact with state insurance departments and examiners, including support for financial examinations and regulatory inquiries.

• Communicate complex technical matters clearly and practically to non-accountants.

Practice Growth & People Leadership

• Drive business development: expand existing relationships, win new insurance and captive clients, and lead proposals.

• Mentor, coach, and develop managers and staff; build bench strength in insurance accounting.

• Contribute to firm leadership, technical training, and continuous improvement.

Qualifications and Attributes

• Industry Experience: 15+ years of public accounting experience in audit, with significant time leading insurance engagements at the senior manager, director, or partner level.

• Property & Casualty Expertise: Deep, hands-on experience auditing property & casualty insurers.

• Health Insurance Expertise: Demonstrated experience auditing health insurance entities.

• Captive Insurance Expertise: Demonstrated experience auditing captive insurance companies and/or risk retention groups.

• Technical Accounting Knowledge: Expert knowledge of U.S. GAAP for insurance entities (ASC 944, including short-duration contract disclosures) and NAIC Statutory Accounting Principles.

• Auditing Standards: Strong command of AICPA auditing standards and the NAIC Annual Financial Reporting Model Regulation (Model Audit Rule).

• AI Proficiency: Working grasp of AI tools in an audit environment (e.g., generative AI assistants, AI-enabled analytics, and audit platform automation), with an understanding of their limitations, review requirements, and data security considerations.

• Partner-Level Leadership: Proven ability to sign opinions and manage a multi-engagement portfolio.

• Professional Skills: Excellent judgment, communication, and client-service skills.

Preferred Qualifications

• Government Accounting: Familiarity with state and local government accounting and auditing, including GASB standards (and Government Auditing Standards / Single Audits a plus).

• Reinsurance Accounting: Reinsurance accounting and risk transfer analysis experience (SSAP No. 62R and ASC 944).

• Hawaii Captive Regulation: Experience with Hawaii captive regulation and the Hawaii Insurance Division.

• SEC and PCAOB Exposure: Exposure to SEC-registered or PCAOB-audited insurance entities.

• Insurance Tax Coordination: Familiarity with insurance company tax considerations and coordination with tax colleagues.

• Practice Building: A track record of building and growing an insurance practice.

Required Licenses and Certificates

• Certification: Active CPA license (Hawaii, or able to obtain Hawaii licensure or practice under mobility).

• Preferred: Industry credentials such as CPCU, ARe, or AIAF.

What Success Looks Like

• First 6 months: Take ownership of an established insurance portfolio, build relationships with key clients and captive managers, and get to know the team.

• First year: Deliver high-quality, on-time audits through a full busy season; strengthen the practice's technical resources and AI-enabled workflows; begin generating new opportunities.

• Long term: Be a recognized leader in Hawaii's insurance and captive market and a key driver of the practice's growth.

Why Accuity

• Lead a specialized, high-visibility practice in one of the country's premier captive domiciles.

• Collaborative partner group and a firm that invests in technology, innovation, and its people.

• Competitive compensation and partner-level benefits.

We are committed to fostering a supportive and inclusive workplace where every team member can thrive. Apply today to be part of a company that values its people and their contributions!

Accuity LLP is an equal opportunity employer. All qualified applicants will receive consideration for employment without regard to race, color, religion, sex, sexual orientation, gender identity, national origin, age, disability, veteran status, or any other legally protected status.

Compensation & Benefits

The total rewards package at Current includes base salary and benefits.

Our salary ranges are competitive within the accounting industry and are updated regularly using the most reliable compensation survey data for our industry. New hire offers are made based on a candidate’s experience, expertise, geographic location, and internal pay equity relative to peers.

We provide a robust benefits package, including:

• Health, Dental, and Vision Insurance (with options for fully paid employee only coverage for health and dental)

• Company-Paid Life and Long-Term & Short-Term Disability Insurance

• Ancillary Benefits such as supplemental life insurance, critical illness, and accident insurance

• Classic Safe Harbor 401(k) Plan with employer contributions

• Opportunities for professional growth, learning, and development including access to Becker and LinkedIn Learning
  

Equal Opportunity

We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or any other applicable legally protected characteristic.