Limited Scope Primer
Primer:
Overview of limited scope audits of employee benefit plans under ERISA to help members gain a general understanding of those audits. Provides a general description of the statutory and regulatory basis for the limited scope audit exemption, proper certifications from qualified institutions, the plan administrator’s responsibilities, the limited scope audit
Published on May 13, 2013
2008 ARA Excerpt
Overview:
Information about limited scope audits from the 2008 employee benefit plans audit risk alert regarding the auditor's responsibilities with respect to investment information.
Published on May 13, 2013
EBPAQC Primers
Primer:
These primers provide information about additional sources that may be consulted in researching employee benefit plan audits.
Published on May 10, 2013
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 May 10, 2013
EBPAQC Resources and Tools
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.
Published on May 10, 2013
EBPAQC Primer on Employee Stock Ownership Plans (ESOPs)
Primer:
This primer provides a general understanding of employee stock ownership plans (ESOPs)
Published on May 10, 2013
EBPAQC Common Audit Deficiencies
Guidance:
To provide the auditor with a reasonable basis for concluding (a) whether all covered employees have been properly included in employee eligibility records and, if applicable, in contribution reports and (b) whether accurate participant data for eligible employees were supplied to the plan administrator and, if appropriate, to the plan
Published on May 08, 2013
2007 ARA Excerpt
Overview:
Information about limited scope audits from the 2007 employee benefit plans audit risk alert regarding trustee or custodian certification of fair values of plan investments
Published on May 08, 2013
Limited Scope Audit Decision Tree
Tools:
Tool to assist members in determining if a plan is eligible for the limited scope audit exemption.
Published on May 06, 2013
Employee Benefit Plans - Financial Statement Audits
Guide:
Guidance for aid trustees and administrators to better understand independent audit process employee benefit plan financial statements.
Published on May 06, 2013
EBPAQC Marketing Toolkit for Member Firms
Overview:
The EBPAQC marketing toolkit for member firms provides a set of valuable resources and tools for you to promote the benefits of your employee benefit plan audit services and membership to your staff, clients, and your community.
Published on May 06, 2013
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 May 02, 2013
EBPAQC 401k Tax and Compliance Primer
Primer:
The AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) has developed this primer to provide Center members with a general understanding of the tax and compliance requirements for 401(k) plans that are subject to the reporting requirements under the Employee Retirement Income Security Act of 1974 (ERISA).
Published on May 02, 2013
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 May 02, 2013
Cash Balance Plans
Primer:
Overview of cash balance plans to help members better understand those plans. Includes information on the nature and characteristics of cash balance plans, references to relevant accounting and auditing literature, and information about other resources.
Published on May 02, 2013