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Welcome to the AICPA's new Financial Reporting Center

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As an AICPA member you will find resources to assist you across the entire financial reporting process. Whether you are involved in accounting, preparing financial statements, or performing compilation, review, audit, attest, or assurance and advisory engagements, this new Center will support you in the execution of high-quality financial reporting by providing:

  • Financial reporting news and developments
  • Financial reporting guidance and resources such as articles, presentations, and frequently asked questions
  • Industry insights on important financial reporting topics
  • A Standards Tracker to help you stay current on recently issued FASB, ARSC, and ASB standards
  • Insight and guidance to help you avoid common financial reporting pitfalls
We welcome your feedback on the new Center.

Employee Benefit Plan Audit Quality Center

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To help CPAs meet the challenges of performing quality audits in this unique and complex area, the AICPA has established the Employee Benefit Plan Audit Quality Center, a firm-based voluntary membership center for firms that audit employee benefit plans.
Search the directory of EBPAQC member firms by state or alphabetically.
Resources for employee benefit plan audits by topic.
The Center has valuable tools to help members perform quality employee benefit plan audits.

Spotlight

Plan Sponsor Resource Center
The EBPAQC has prepared and compiled resources for plan sponsors and other stakeholders, including tools and information for selecting auditors, monitoring services providers and internal controls.
Accounting and Auditing Resource Centers
The EBPAQC has prepared and compiled resources in areas of special interests, new auditing standards, investments, 403(b) plan audits and other topics.
lock Member-to-Member Discussion Forum
Network, exchange information, share best practices, and discuss issues with other member firms, like your own, that have demonstrated a commitment to audit quality. This forum is for members only.

Primers are non-authoritative practice tools developed to assist member firms in preparing staff for the employee benefit plan audits they perform.

Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file an annual return/report.

These advisories provide valuable information on plan internal controls, monitoring service providers and valuing and reporting plan investments.

About the Center 

The Center is a voluntary membership organization for firms that perform or are interested in performing ERISA employee benefit plan audits. The Center was established to promote the quality of employee benefit plan audits.

Resources & Tools 

The EBPAQC has many valuable resources and tools available to help members. They are provided to members in periodic EAlerts and are also available on the Center's website.

Summary of EBPAQC resources and tools

AICPA TV 

Learn how the Center’s valuable resources and community network help firms meet the challenges and complexities of employee benefit plan audits.

More on AICPA TV

Member Discussion Forum 

Network, exchange information, share best practices, and discuss issues with other member firms, like your own, that have demonstrated a commitment to audit quality. This forum is for members only. Visit our membership page for information on EBPAQC's benefits.

Member-to-Member Discussion Forum

EBPAQC Alerts 

EBPAQC Alert No. 263
Service Provider Fee Disclosures; AICPA Ethics Affiliates Interpretation; May EBP Conference; EBP Workshops

EBPAQC Alert No. 262
DOL Criminal Enforcement Cases; Insurance Company Products Primer; 2011 Form 5500; FASB Technical Corrections; Health and Welfare Plans TPAs; Getting The Most From Your Membership.

EBPAQC Alert No. 261
Register for the January 18th EBPAQC Designated Partners 2012 Audit Planning Live Forum Webinar

EBPAQC 2012 Alerts
EBPAQC 2012 Alerts

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