A & A Resource Centers

    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.

    Download the word document


    Download the pdf version

    Open Hide documents in this section

    Page  1 2 3 4 5
    Showing results 1 - 15 of 62
    Order by:


    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 12, 2014

    EBPAQC Actuarial Report Documentation Tool

    Tools c
    Published on December 12, 2014

    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 05, 2014

    FASB ASC 820, Fair Value Measurement

    Overview Tools and resources to assist members in understanding fair value measurements and disclosure requirements.
    Published on November 21, 2014

    DOL EBSA Criminal Case Summaries

    Overview The Center recently revised and updated its popular tool on DOL criminal enforcement cases.
    Published on November 13, 2014

    Documentation of Use of a Type 2 Service Auditors Report in an Audit of an Employee Benefit Plans Financial Statements

    Tools This tool is intended to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting their assessment of whether the nonattest services impair their independence, whether they have performed any “prohibited” nonattest services.
    Published on November 07, 2014

    Auditor Independence Resource Center

    Overview AICPA provides information on the AICPA, DOL, and SEC rules regarding auditor independence.
    Published on November 05, 2014

    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 November 05, 2014

    403(b) Plan Resource Center

    Overview Find general information on AICPA.org about IRC section 403(b) retirement plans and DOL regulations requiring annual financial statement audits for ERISA-covered 403(b) plans.
    Published on November 04, 2014

    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 November 03, 2014

    EBP TIS Section No Index

    Tools Readers are encouraged to read these TIS sections as a collective set of guidance.
    Published on October 30, 2014

    403(b) Sample Auditor Request List for Plan Information

    Tools 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 audito
    Published on September 09, 2014

    EBPAQC Internal Control Communications

    Toolkit Find information about communications auditors are required to make in connection with their EBP financial statement audits
    Published on June 24, 2014

    Internal Control

    Overview The Center has compiled tools and resources to assist members in their consideration of internal control in their EBP financial statement audits.
    Published on May 23, 2014

    Multiemployer Employee Benefit Plan Audits

    Overview The Center has compiled tools and resources to assist members in their audits of multiemployer employee benefit plans.
    Published on February 21, 2014

    Page  1 2 3 4 5
    Showing results 1 – 15 of 62
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.