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