Dear Center Members
EBP Audit Resources for Center Member
Quick Links: Audit Resources
| Technical Assistance
| DOL EBSA Web site and EFAST 2
| 403(b) Plan Audit Resources
| Stay Informed
As a member of the Employee Benefit Plan Audit Quality Center you have access to many valuable resources and tools to help you with your EBP audits. These include the Center website
, EAlerts, Live Forum CPE Webinar Events, Online Member-to-member Discussion Forum, Resource Centers, Plan Advisories, Topix Primers and much more.
The EBPAQC web site
includes various resources and tools, including over 220 archived EAlerts, over 30 archived member webinars and conference calls, 12 resource centers, presentation materials from past EBP conferences and webcasts, checklists, articles, Topix Primers, Plan Advisories and other tools. Click here
for a summary of the various tools and resources you can find on the EBPAQC website.
The Center has also prepared the Common EBP Audit Deficiencies
that summarizes the most common audit deficiencies found in EBP audits by the Department of Labor and the AICPA Peer Review program. This document is intended to help EBP audit practitioners be alert to these areas and be aware of the related key audit issues.
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If you need to research a technical accounting or auditing issue, many times the answer can be found by consulting the AICPA Audit and Accounting Guide, Employee Benefit Plans
the AICPA Audit Risk Alert, Employee Benefit Plans Industry Developments—2010
, and the other EBPAQC and AICPA resources.
The EBPAQC Online Member-to-member Forum
also allows you to search for topics and replies, or post a new topic for your colleagues to share their experience and best practices.
If after consulting the above resources you still cannot find answers to your accounting and auditing technical question, contact the AICPA's Accounting and Auditing Technical Hotline by submitting your question electronically using the Technical Inquiry Form (accessible through the link below) or by calling the Technical Hotline at 1-877-242-7212.
Click here for AICPA Technical A&A Hotline Inquiry Form
For AICPA ethics or independence issues access the AICPA Professional Ethics Hotline by calling (888) 777-7077, or e-mail at firstname.lastname@example.org
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DOL EBSA Web site and EFAST 2 Contact Center Support System
For DOL publications, FAQs, copies of the Form 5500, instructions, and related schedules, access the DOL's web site at www.dol.gov/ebsa.
For questions regarding the Form 5500 or related schedules, you can call the DOL EFAST 2 Contact Center Support System at 1-866-463-3278.
Option 1 – Questions regarding the instructions for filling out the Form 5500 Annual Report
Option 2 – Questions regarding errors or acknowledgment messages for edit tests
Option 3 – To check on the status of a current filing
Option 4 – Questions regarding the EFAST 2 website
Option 5 – Third party software certification and development questions
Option 6 – To check the EFAST 2 system availability, troubleshoot submission problems, or report system down time
For questions about ERISA reporting, filing or other regulatory requirements, contact the DOL's Office of Regulations and Interpretations at 202-693-8500.
To request a DOL publication or form or would like to speak with a field office, you can call 1-866-444-3272 (EBSA).
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403(b) Plan Audit Resources
Option 1 – Request a publication or form
Option 2 – Speak to the office servicing the area from which you are calling
Option 3 – Speak to an office which does not service the area from which you are calling
Option 4 – Questions regarding COBRA subsidy provisions
DOL Employee Benefit Security Administration's (EBSA) 403(b) Website – www.dol.gov/ebsa/403b.html
The DOL EBSA toll-free Form 5500 help desk is available from 8:00 am to 8:00 pm, Eastern Time, at 1-866-GO-EFAST (866-463-3278).
Questions concerning the information contained in the Field Assistance Bulletins may be directed to the DOL's Division of Coverage, Reporting and Disclosure at 202-693-8523.
Questions concerning individual plans facing specific transition issues should be directed to EBSA's Office of the Chief Accountant at 202-693-8360.
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AICPA Employee Benefit Plan Audit Quality Center
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Members of the Employee Benefit Plan Audit Quality Center (EBPAQC) may only reproduce and distribute EBPAQC EAlerts internally within the firm to other Center member firm personnel as part of the firms' professional services. For information about permission to copy any part of these documents for redistribution or inclusion in other work, please click on the copyright notice
at the bottom of the page or phone the AICPA copyright permission hotline (919) 402-4031.
©2010 The American Institute of Certified Public Accountants.
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