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.

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    lock NonAttest Services Independence Review Tool
    This tool is intended to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting their assessments.
    Health and Welfare Employee Benefit Plans
    This primer provides a general understanding of health and welfare employee benefit plans, and includes a general overview of health and welfare plans.
    The Importance of Hiring a Quality Auditor to Perform Your Employee Benefit Plan Audit
    Hiring a plan auditor plan administrators should use the same care and prudence in hiring a plan auditor that they use when hiring any individual or entity that provides services to the plan.

    About the Center 

    The Center is a voluntary membership organization for firms that perform or are interested in performing ERISA employee benefit plan audits. The Center was established to promote the quality of employee benefit plan audits.

    Resources & 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.

    Summary of EBPAQC resources and tools

    EBPAQC at 10 Years:  Continuing a Commitment to Quality 

    Member Discussion Forum 

    Network, exchange information, share best practices, and discuss issues with other member firms, like your own, that have demonstrated a commitment to audit quality. This forum is for members only. Visit our membership page for information on EBPAQC's benefits.

    Member-to-Member Discussion Forum

    EBPAQC Alerts 

    EBPAQC Alert No. 330
    New Plan Advisory on Hiring a Quality EBP Auditor; New Health and Welfare Plans Primer

    EBPAQC Alert No. 329
    Center Website Enhancements and User Survey; SEC/PCAOB Independence Rules on Financial Statement Preparation; EBP Committee Volunteer Changes

    EBPAQC Alert No. 328
    Mandatory Compliance Questionnaire; Membership Requirements Q & A; Updated EBP Fraud Tool; FASB Agrees to Improve EBP Accounting

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