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 962 - Plan Accounting - Defined Contribution Pension Plans
SECTION II. SEC
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