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General Accounting and Auditing 

The unique nature of employee benefit plans creates a number of complex accounting and auditing issues for plans and their auditors.  The Center has compiled the following resources to assist auditors in better understanding various areas of employee benefit plan accounting and auditing.

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General Accounting and Auditing

Article The unique nature of employee benefit plans creates a number of complex accounting and auditing issues for plans and their auditors. The Center has compiled the following resources to assist auditors in better understanding various areas of employee benefit plan accounting and auditing.
Published on May 01, 2013

Frequently Asked Questions

FAQ These FAQs were originally issued throughout EAlert # 24, dated March 23, 2005, along with selected AICPA TPAs.  These FAQs were prepared by the AICPA Employee Benefit Plans Expert Panel to assist  auditors in performing their plan audits.  For your convenience, also included, are links to additional FAQs located elsewhere
Published on September 14, 2012

Audit Requirements and Responsibilities

Executive Summary Employee benefit plans are regulated entities and, as such, certain special audit requirements and responsibilities generally apply.
Published on May 09, 2010

Real Estate

Overview This section discusses real estate investments held by employee benefit plans.
Published on May 09, 2010

EBP Real Estate Investments TPA

Practice Aid AICPA Technical Practice Aid (TPA) 6930.05 - Sale of real estate investments held by employee benefit plans and discontinued operations; discusses employee benefit plans that invest directly in real estate (for example, a building) that generates rental income and operating expenses for the plan.
Published on April 17, 2010

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