Employee Benefit Plan Audits & Form 11-K 


    The purpose of this Web page is to provide CAQ members with resources relevant to their audits of employee benefit plans on Form 11-K.

    SECTION I. FASB

    Accounting Standards Codification (ASC)

    • ASC Topic 962 - Plan Accounting - Defined Contribution Pension Plans

    SECTION II. SEC

    SECTION III. PCAOB

    • Auditing Standard No. 1 – References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board, May 2004

    SECTION IV. OTHER

     

     

     




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