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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