AR| Arkansas Insurance Department Bulletin 3-2026 notifies all domestic insurers and related reporting entities that the Commissioner intends to adopt the NAIC Accounting Practices and Procedures Manual (APPM) as of March 2026, with required use for Arkansas domestic filers beginning with the annual statement for year-end December 31, 2026, due March 1, 2027; this notice is issued pursuant to Ark. Code Ann. § 23-63-613, replaces all prior APPM-related bulletins, and advises entities to obtain the updated manual from the NAIC, directing any questions to Chris Erwin in the Department’s Finance Division.