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403(b) Sample Auditor Request List for Plan Information 




The AICPA Employee Benefit Plan Audit Quality Center has developed this tool to provide examples of the types of documents, schedules, and information that plan management may be asked to provide or make available to the plan's independent auditor.



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DOL AICPA Independence Rule Comparison

Tools :  Summary to assist members in understanding some of the more common DOL and AICPA independence rules that affect auditors of employee benefit plans.
Published on May 21, 2012

Accounting and Auditing Resource Centers

Overview :  The AICPA's Employee Benefit Plan Audit Quality Center has compiled comprehensive tools and resources in various Resource Centers.
Published on March 28, 2012

Form 11-K Audits Resource Center

Overview :  Information, tools and resources about audits of plans required to file on Form 11-K with the SEC
Published on March 14, 2012

Illustrative 11-K Engagement Letter

Sample Letter :  Example engagement letter for Form 11-K audits that will be filed with the SEC.
Published on March 14, 2012

11K SEC Reporting Requirements

Toolkit :  Provides members with a handy reference for identifying and understanding the various filing requirements and regulations for plans that file on Form 11-K with the SEC.
Published on March 14, 2012

11K SEC Report Requirements

Tools :  Provides members with a handy reference for identifying and understanding the various filing requirements and regulations for plans that file on Form 11-K with the SEC. To be used for reference purposes only.
Published on March 14, 2012

Illustrative 11K Engagement Letter

Sample Letter :  Example engagement letter for Form 11-K audits that will be filed with the SEC.
Published on March 13, 2012

Plan Investments Resource Center

Overview :  Includes tools and resources to assist auditors in understanding various types of plan investments and in implementing the various accounting and auditing standards that relate to plan investments.
Published on January 13, 2012

Risk Assessment Standards (Nos. 104-111) Resource Center

Overview :  During February and March 2008, the AICPA's Audit and Attest Team staff issued 12 new Technical Practice Aids (TPAs) to assist auditors in implementing Statements.
Published on January 10, 2012

Fraud in Employee Benefit Plans Resource Center

Overview :  Tools and resources to assist members in their consideration of fraud in their employee benefit plan audits.
Published on December 08, 2011

Defined Benefit Pension Plans Resource Center

Overview :  Defined benefit pension plans provide a promise to pay to participants specified benefits that are determinable and are based on such factors as age, years of service, and compensation.
Published on December 01, 2011

Accounting and Reporting by Defined Benefit Pension Plans

Overview :  Financial Accounting Standards Board (FASB) Accounting Standards Codification™ (ASC) 960 establishes generally accepted accounting principles for defined benefit pension plans and prescribes the general form and content of financial statements of those plans.
Published on December 01, 2011

Auditor Independence Resource Center

Executive Summary :  AICPA provides information on the AICPA, DOL, and SEC rules regarding auditor independence.
Published on November 30, 2011

Pension Protection Act of 2006 Resource Center

Executive Summary :  On August 17, 2006, President Bush signed into law the Pension Protection Act of 2006 (the Act), which is the most comprehensive pension reform legislation since ERISA was enacted in 1974.
Published on November 30, 2011

Limited Scope Audits Resource Center

Overview :  Information to assist auditors in performing limited scope audits
Published on November 30, 2011

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