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.



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    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

    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 May 23, 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

    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 March 11, 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

    Auditor Communications Resource Center

    Overview Tools and resources to assist members in their preparing required auditor communications in connection with their EBP financial statement audits.
    Published on November 25, 2013

    Fraud Risk Factors Specific to Employee Benefit Plans

    Tools This document was developed to assist members in the consideration of fraud in their employee benefit plan audits.
    Published on November 13, 2013

    Fraud Risk Factors Specific to Employee Benefit Plans

    Tools Risk factors are further classified based on the three conditions generally present when fraud exists
    Published on November 08, 2013

    Auditor Independence Resource Center

    Overview AICPA provides information on the AICPA, DOL, and SEC rules regarding auditor independence.
    Published on October 22, 2013

    FAQs On Application Of The Independence Rules To Affiliates Of Employee Benefit Plans

    Toolkit This document will help members better understand how the definitions and guidance provided in Interpretation No. 101-18 apply to employee benefit plan audits
    Published on October 22, 2013

    Alternative Investments

    Overview Tools and resources to assist members in auditing alternative investments
    Published on August 21, 2013

    Employee Benefit Plans SOC 1 (SM) Reports and Service Organizations

    Overview The Center has compiled resources to assist employee benefit plan auditors in effectively using SOC 1 reports in their employee benefit plan audits.
    Published on July 25, 2013

    Confidentiality, Indemnification, and Business Associates Agreements

    Overview A general discussion of confidentiality, indemnification, and business associates agreements
    Published on July 25, 2013

    403(b) Plan Resource Center

    Checklist 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 July 02, 2013

    Investments in Limited Partnerships and Reporting Such Investments on Form 5500 and 10312 Entities

    Overview Pension funds are frequently investing in limited partnership private equity funds that may include hedge funds. Learn reporting guidelines for investments in limited partnerships on form 5500 and 103–12 entities.
    Published on June 20, 2013

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