Coverage description
An Insurance Services Office (ISO) standard form. It pays reasonable fees you pay an independent accountant, auditor or similar service to work out the amount of a covered employee theft or computer and funds transfer fraud loss, capped at the lesser of a scheduled dollar amount or percentage of the loss and within the existing limit.
Updated
Editions
Edition dates as filed, newest first. Filing counts include every state submission that lists the edition.
| Edition | Filings | Companies | States | Filed | Document |
|---|---|---|---|---|---|
| 06 22Jun 2022Latest | 30 | 17 | 17 | Feb 2022 to Sep 2026 | View PDF |
| 08 13Aug 2013 | 16 | 14 | 3 | Feb 2022 to Aug 2025 | View PDF |
| 08 07Aug 2007 | 3 | 2 | 3 | Feb 2023 to Mar 2024 | View PDF |
1 other edition date appears in one or two filings each, often carrier-specific versions: 8107.
What the filings show
- Edition in use: in the past 12 months, 6 companies filed the 06 22 edition.
- CR 04 01 (Employee Theft Of Clients' Property) is filed alongside it most often, in 48 of the same filings (96%).
Filed under
Data from admitted P&C filings with state insurance departments, submitted Nov 2021 to Sep 2026, excluding withdrawn and rejected filings. One filing can cover several affiliated companies.
Carriers filing this form
The 10 carrier groups with the most filings that include CR 25 40, out of 18 in total.
| Carrier | Filings | States | Editions, most filed first | Last filed |
|---|---|---|---|---|
| Insurance Services Office, Inc.Advisory Organization | 10 | 10 | 06 22 | May 2, 2024 |
| Amtrust Financial Services Group7 group companies filed it, led by CorePointe Insurance Company and Developers Surety and Indemnity Company | 6 | 3 | 08 1306 22 | Jul 9, 2025 |
| WCF Insurance Company Group2 group companies filed it, led by WCF National Insurance Company and WCF Select Insurance Company | 6 | 3 | 06 22 | Sep 25, 2026 |
| Markel Corporation Group2 group companies filed it, led by Markel Insurance Company and State National Insurance Company, Inc. | 5 | 3 | 08 1308 07 | Aug 8, 2025 |
| Church Mutual GroupChurch Mutual Insurance Company, S.I. | 3 | 1 | 08 1306 22 | Jun 4, 2026 |
| WR Berkley Corporation Group2 group companies filed it, led by Intrepid Casualty Company and StarNet Insurance Company | 3 | 1 | 08 13 | Oct 16, 2023 |
| 5B Alliance GroupOne Alliance North America Insurance Company | 2 | 2 | 06 22 | Dec 26, 2025 |
| Accelerant Holdings GroupAccelerant National Insurance Company | 2 | 1 | 08 13 | Oct 20, 2023 |
| BCBS OF MI Group2 group companies filed it, led by Accident Fund Insurance Company of America and United Wisconsin Insurance Company | 2 | 1 | 06 22 | Jun 11, 2025 |
| Encova Mutual Insurance Group3 group companies filed it, led by Motorists Mutual Insurance Company and Wilson Mutual Insurance Company | 2 | 2 | 08 13 | Jun 25, 2024 |
States
Number of filings that include CR 25 40 in each state, Nov 2021 to Sep 2026. Darker states have more filings.
Often filed with
Standard-style form numbers that appear in the same filings most often.
- CR 04 01Employee Theft Of Clients' Property48 filings
- CR 00 21Commercial Crime Coverage Form (Loss Sustained Form)47 filings
- CR 04 08Employee Theft - Name or Position Schedule47 filings
- CR 04 11Guests' Property47 filings
- CR 20 08Convert To An Aggregate Limit Of Insurance46 filings
- CR 20 16Provide Notice Of Cancellation Or Termination To Another Entity46 filings
- CR 25 34Add Schedule Excess Limit Of Insurance For Specified Employees, ERISA Plan Officials Or Positions46 filings
- CR 25 41Include Designated Persons or Classes of Persons as Employees46 filings
- CR 00 23Commercial Crime Policy (Loss Sustained Form)45 filings
- CR 20 14Loss Payable45 filings
Recent filings
Latest filings that include this form number. Filed copies open in FilingFocus.
| Submitted | Company | State | Editions | Tracking number |
|---|---|---|---|---|
| Sep 25, 2026 | WCF Select Insurance Company | UT | 06 22 | ADWC-135104118 |
| Sep 4, 2026 | Great American Security Insurance Companyand 1 more | SC | 06 22 | GACX-135073362 |
| Aug 19, 2026 | NOVA Casualty Company | CA | 06 22 | HNVR-135058585 |
| Aug 18, 2026 | NOVA Casualty Company | CA | 06 22 | HNVR-G135056921 |
| Jun 4, 2026 | Church Mutual Insurance Company, S.I. | CA | 06 22 | CHMU-134920780 |
| Dec 26, 2025 | One Alliance North America Insurance Company | SC | 06 22 | UNAC-134780228 |
| Dec 17, 2025 | One Alliance North America Insurance Company | NV | 06 22 | UNAC-134774841 |
| Aug 8, 2025 | Markel Insurance Company | CA | 08 13 | MRKB-134631694 |
| Jul 9, 2025 | Developers Surety and Indemnity Company | OR | 06 22 | UNKP-134598770 |
| Jun 16, 2025 | Markel Insurance Company | CA | 08 13 | MRKB-134572388 |
| Jun 11, 2025 | Accident Fund Insurance Company of Americaand 1 more | CA | 06 22 | ACCD-G134496426 |
| Jun 11, 2025 | Accident Fund Insurance Company of Americaand 1 more | CA | 06 22 | ACCD-G134496799 |
Most filed ISO CR forms
- CR DS 01 Crime And Fidelity Coverage Part Declarations (Commercial Entities
- CR DS 02 Commercial Crime Policy Declarations
- CR 04 08 Employee Theft – Name Or Position Schedule
- CR 04 01 Employee Theft Of Clients' Property
- CR DS 05 Commercial Fidelity And Forgery Policy Declarations
- CR 20 33 Excess Over Underlying Insurance
- CR 00 21 Commercial Crime Coverage Form (Loss Sustained Form)
- CR DS 04 Government Crime Policy Declarations
- CR 25 09 Include Volunteer Workers As Employees
- CR 20 08 Convert To An Aggregate Limit Of Insurance
- CR 25 41 Include Designated Persons Or Classes Of Persons As Employees
- CR 20 42 Exclude Digital Tokens And Other Electronic Instruments