Expert Panel - Employee Benefit Plans

About the Expert Panel

The Employee Benefit Plans Expert Panel serves the needs of AICPA members on financial and business reporting and audit and attest matters. The expert panel protects the public interest by bringing together knowledgeable parties in the employee benefit plans industry to deliberate and come to agreement on key employee benefit plans issues.

Employee Benefit Plan Audit Quality Center

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.

Expert Panel Projects

The 2013 edition of Audit and Accounting Guide Employee Benefit Plans is now available in eBook and paperback.

The 2013 edition of Audit Risk Alert Employee Benefit Plans Industry Developments is also now available in eBook and paperback.

An online subscription is also available, which includes the guide and alert.

This new comprehensive revision includes relevant guidance that has been issued up to January 1, 2013. Auditing content of the guide is fully conformed to changes resulting from the ASB Clarity Project.

This handy tool offers essential information and hands on advice on the many aspects of auditing and accounting for employee benefit plans; including planning, risk assessment, internal control, and plan tax status.

Packed with information on new requirements, including new audit report requirements due to the clarity standards, this guide is the industry standard and an indispensable resource.

The following excerpts from the alert are available:

In response to practitioner needs, the AICPA Employee Benefit Plans Expert Panel has produced sample reports on financial statements of employee benefit plans as a result of the changes being encountered as a result of the ASB Clarity Project.

October 4, 2012, comment letter on the FASB Accounting Standards Update (ASU), Presentation of Financial Statements--The Liquidation Basis of Accounting

October 8, 2012, comment letter on the FASB Exposure Draft of a Proposed Accounting Standards Update, Financial Instruments (Topic 825), Disclosures about Liquidity Risk and Interest Rate Risk

Past Meeting Highlights The Employee Benefit Plan expert panel currently does not make publicly available minutes and highlights from their past meetings.	Members of the Expert Panel Deborah Smith (Chair), Grant Thornton LLP Theresa Banka, Plante & Moran, PLLC Douglas Bertossi, LarsonAllen LLP Sandi Carrier, Deloitte & Touche LLP Alice Evans, A.C. Evans LLC Daniel Fox, Reznick Group, PC Judith Goldberg, Ernst & Young LLP Josephine Hammond, McGladrey LLP Kevin Morrison, Crowe Horwath LLP Wendy Terry, Withum Smith+Brown, PC Beth Thompson, KPMG LLP Diane Wasser, EisnerAmper LLP Michele Weldon, PricewaterhouseCoopers LLP Learn more about the expert panel members by reading their biographies.

Staff Contacts Shelly Desbois, Technical Manager

Past Meeting Highlights

The Employee Benefit Plan expert panel currently does not make publicly available minutes and highlights from their past meetings.

Members of the Expert Panel

Deborah Smith (Chair), Grant Thornton LLP

Theresa Banka, Plante & Moran, PLLC

Douglas Bertossi, LarsonAllen LLP

Sandi Carrier, Deloitte & Touche LLP

Alice Evans, A.C. Evans LLC

Daniel Fox, Reznick Group, PC

Judith Goldberg, Ernst & Young LLP

Josephine Hammond, McGladrey LLP

Kevin Morrison, Crowe Horwath LLP

Wendy Terry, Withum Smith+Brown, PC

Beth Thompson, KPMG LLP

Diane Wasser, EisnerAmper LLP

Michele Weldon, PricewaterhouseCoopers LLP

Learn more about the expert panel members by reading their biographies.

Staff Contacts

Shelly Desbois, Technical Manager


Expert Panel Recommended Guidance
Publications AICPA Audit and Accounting Guide Employee Benefit Plans AICPA Audit Risk Alert Employee Benefit Plans Industry Developments Other Publications	CPE and Conferences Continuing Professional Education Conferences


News	Training & Development

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