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.
    lock EBP Internal Control Communication Examples
    This non-authoritative document was prepared to assist Center members in preparing internal control communications to their employee benefit plan clients.
    Employee Benefit Plan - Financial Statement Audits
    Understand the independent audit of the financial statements of an employee benefit 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. 328
    Mandatory Compliance Questionnaire; Membership Requirements Q & A; Updated EBP Fraud Tool; FASB Agrees to Improve EBP Accounting

    EBPAQC Alert No. 327
    New EBPAQC Tool for Documenting Independence Review for Nonattest Services; New Mortality Tables Released; Tool for Preparing Internal Control Communications

    EBPAQC Alert No. 326
    EBP Liquidation Basis Technical Qs & As; Other EBP Technical Qs & As; Mandatory Membership Compliance Questionnaire; EBPAQC Forum Contest Winners

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