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The Model Audit Rule (MAR) or, more specifically, Model Audit Rule 205 (MAR 205), is a financial reporting regulation very similar to Sarbanes Oxley (SOX). While SOX applies to SEC registrants (Public Companies), MAR applies to insurance companies, regardless of their SEC status.

Please see this for more info:

http://en.wikipedia.org/wiki/Model_Audit_Rule_205

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Q: What is MAR model audit rule?
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