next month by the Bermuda Insurance Institute.

The course director for the half-day programme is Mr. Jim Hindess, an insurance audit partner at Ernst and Young.

Speakers, who all from Ernst and Young, include Mr. David Brown, liquidator, insurance auditor and partner; Mr. Anthony Joaquin, former inspector of companies and insurance audit partner; Mr. Jim McNichols, insurance audit partner; and Mr. Chris Worsfold, claims manager.

The course will include sections on `Why Captives Fail', `Understanding Captives' Financial Statements. `Understanding Actuarial Studies' and `Effective Claims Management'.

The course costs $85 and runs from 9 a.m. to 1 p.m. on November 3 at the Princess Hotel, Pembroke.