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Home Interest Areas Center for Audit Quality Resources CAQ Auditing Library Employee Benefit Plan Audits & Form 11-K

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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 715 - Compensation - Retirement Benefits

ASC Topic 820 - Fair Value Measurements and Disclosures

ASC Topic 962 - Plan Accounting - Defined Contribution Pension Plans

SECTION II. SEC

Compliance & Disclosure Interpretations for Form 11-K (Refer to Section 106. Form 11-K), September 2008

Topic 15: Employee Stock Benefit Plans, SEC Financial Reporting Manual, Division of Corporation Finance, September 2008

Pre-Approval of Audits of Employee Benefit Plans (Refer to Section II.T.3 - p. 68), Current Accounting and Disclosure Issues, Division of Corporation Finance, November 2006

Form 8-K Requirements for Form 11-K Filers, SEC Regulations Committee Meeting with SEC Staff, April 4, 2006

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

Pension Protection Act of 2006 (DOL Web page)

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