A & A Resource Centers

    Accounting and Auditing Resource Centers 

    403(b) Plans
    Find general information about IRC section 403(b) retirement plans and DOL regulations requiring annual financial statement audits for ERISA-covered 403(b) plans.

    Auditor Communications
    Find information about communications auditors are required to make in connection with their EBP financial statement audits.

    Auditor Independence 
    Find general information about DOL and AICPA auditor independence rules.

    Defined Benefit Pension Plans
    Find general information about defined benefit pension plans requiring annual financial statement audits under ERISA.

    Employee Benefit Plans: SOC 1(SM) Reports and Service Organizations
    Find information to assist employee benefit plan auditors in effectively using SOC 1 reports in their employee benefit plan audits.

    Employee Stock Ownership Plans (ESOP)
    Find general information about Employee Stock Ownership Plans (ESOP) requiring annual financial statements audits under ERISA.

    Form 11-K Audits
    Find information about Form 11-K plan audits, including links to SEC regulations, PCAOB standards, tools, past center Live Forums and more.

    Fraud in Employee Benefit Plans
    Find general information about fraud in ERISA employee benefit plans.

    Health and Welfare Benefit Plans
    Find general information about health and welfare benefit plans requiring annual financial statement audits under ERISA.

    Internal Control
    Find information about the auditor’s consideration of internal control in an EBP financial statement audit.
     
    Limited Scope Audits
    Find information about limited scope audits, including links to ERISA regulations and DOL guidance, authoritative literature, regulations, past center calls, tools, and more.

    Multiemployer Employee Benefit Plan Audits
    Find information about audits of multiemployer employee benefit plans.

    Pension Protection Act of 2006
    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.

    Plan Investments
    Find information about plan investments, including investment types, accounting and reporting issues, audit issues, and references to technical audit and accounting guidance. Also find tools and resources to help you understand and audit plan investments.

    Parties in Interest and Prohibited Transactions
    Find information on certain plan transactions with parties in interest that are prohibited under ERISA Sections 406 and 407 and are required, without regard to their materiality, to be disclosed in the plan’s annual report to the DOL.

     

     

    Additional Resources 

    AICPA Accounting & Auditing Technical Hotline
    877.242.7212 (option 5 followed by option 3)

    DOL EFAST Help Line
    866.463.3278
    The toll-free DOL EFAST Help Line provides a variety of assistance to plan filers

    Contact The Center 

    We welcome your ideas for news content and articles. Please submit them to the Center at ebpaqc@aicpa.org.

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    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 August 28, 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 auditor
    Published on August 28, 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

    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

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