403(b) Plans
Find general information about DOL audit and reporting requirements for 403(b) retirement plans.
Accounting and Auditing Resource Centers
The EBPAQC has prepared and compiled resources in areas of special interests, new auditing standards, investments, 403(b) plan audits and other topics.
Plan Sponsor Resource Center
The EBPAQC has prepared and compiled resources for plan sponsors and other stakeholders, including tools and information for selecting auditors, monitoring services providers and internal controls.
Primers are non-authoritative practice tools developed to assist member firms in preparing staff for the employee benefit plan audits they perform. They include general and background information on various topics, along with information about the relevant auditing and accounting standards, in an easy-to-understand format.
Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file an annual return/report (Form 5500 Series). The Department of Labor provides numerous resources for employee benefit plan auditors and Form 5500 and financial statement preparers, as well as individuals who select auditors.
These advisories provide valuable information on plan internal controls, monitoring service providers and valuing and reporting plan investments.