The NAIC Model Audit Rule (MAR)  isn’t optional busywork — it’s a serious compliance requirement that forces insurance companies to build real risk assessments, create internal controls, strengthen governance, and actually stand behind  the accuracy of their annual financial reports. MAR (technically Model Regulation #205 ) was created by the National Association of Insurance Commissioners (NAIC) to give state regulators a way to hold insurers accountable for financial condit