FASB Accounting Standards Codification Primer
Tools :
Provides a general understanding of the source of authoritative accounting and reporting standards for EBPs under the FASB Accounting Standards Codification™ (FASB ASC). Explains how the FASB ASC is organized, how to reference and use the FASB ASC for EBP accounting and reporting, how the FASB ASC relates to previously
Published on May 18, 2012
AICPA
Tools :
Summary to assist members in understanding some of the more common DOL and AICPA independence rules that affect auditors of employee benefit plans.
Published on May 18, 2012
Sample Questions For Proposal Evaluation Checklist
Tools :
A non-authoritative practice tool to assist Center member firms in evaluating a proposal to provide employee benefit plan audit services prepared by the firm in response to a request for proposal (RFP).
Published on April 19, 2012
Sample Proposal Information Form
Template :
This sample EBP proposal information form assists member firms in summarizing information contained in a request for proposal (RFP) to provide employee benefit plan audit services, which may be revised for a firm's specific needs.
Published on April 19, 2012
Sample Notice That Request for Proposal Was Received Form
Template :
A sample notice prepared by EBPAQC to assist member firms in documenting the receipt of a request for proposal (RFP). The practice tool is revisable in Microsoft Word format to meet a firm's specific needs.
Published on April 19, 2012
Responding to a Request for Proposal to Provide Employee Benefit Plan Audit Services
Tools :
A non-authoritative document to assist member firms in responding to a Request for Proposal (RFP) to provide EBP audit services. Includes a list of information auditors should obtain and consider before responding, as well as further suggestions for submitting a quality proposal.
Published on April 19, 2012
Obtaining Quality Employee Benefit Plan Audit Services The Request for Proposal and Auditor Evaluation Process
Checklist :
Provides assistance to plan sponsors and stakeholders in the proposal and evaluation process to obtain quality audit services for employee benefit plans. It addresses each step of the proposal and evaluation process and more.
Published on April 19, 2012
EBPAQC Primers
Primer :
These primers provide information about additional sources that may be consulted in researching employee benefit plan audits.
Published on April 18, 2012
Stable Value Funds and Investment Contracts
Primer :
Overview of stable value funds and investment contracts to help members understand stable value investments. Information about the nature and characteristics, the risks involved, and references to the relevant accounting and auditing standards.
Published on April 18, 2012
Alternative Investments in Employee Benefit Plans
Primer :
Overview of alternative investments held by EBPs to help members understand their unique characteristics, how to identify alternative investments, valuation methods, reports commonly used. Also includes references to the relevant accounting and auditing standards.
Published on April 18, 2012
Employee Stock Ownership Plans (ESOP) Resource Center
Overview :
Find general information about Employee Stock Ownership Plans (ESOP) requiring annual financial statements audits under ERISA.
Published on March 28, 2012
Accounting and Auditing Resource Centers
Overview :
The AICPA's Employee Benefit Plan Audit Quality Center has compiled comprehensive tools and resources in various Resource Centers.
Published on March 28, 2012
Documentation of Use of a Type 2 Service Auditors Report in an Audit of an Employee Benefit Plans Financial Statements
Toolkit :
This non-authoritative tool is intended to assist CPAs auditing the financial statements of employee benefit plans that use one or more service organizations (user auditors).
Published on March 15, 2012
Form 11-K Audits Resource Center
Overview :
Information, tools and resources about audits of plans required to file on Form 11-K with the SEC
Published on March 14, 2012
Illustrative 11-K Engagement Letter
Sample Letter :
Example engagement letter for Form 11-K audits that will be filed with the SEC.
Published on March 14, 2012