An actuary's certification is included as part of the IFR. The certification must be in the format prescribed by the CBB and signed by the actuary. It must state that, in his opinion, the actuary has satisfied himself as to the accuracy of the valuations made for the purposes of the investigation and as to their adequacy to meet the obligations of the insurance firm and the financial statements fairly present the results of the valuation. In addition, the actuary will have verified the consistency of the valuation data with the insurance firm’s financial records.