Plan Advisories

    Plan Advisories 

    The AICPA Employee Benefit Plan Audit Quality Center prepares Plan Advisories for plan sponsors, administrators, and trustees. These comprehensive documents contain information to assist them in understanding their fiduciary and other responsibilities with respect to various aspects of their plans.

    Employee Benefit PlansFinancial Statement Audits
    Understand the independent audit of the financial statements of an employee benefit plan.

    Understanding Auditor Communications
    Plan Sponsors and others receive various communications from their plan auditors throughout the year. 

    Effective Monitoring of Outsourced Plan Recordkeeping and Reporting Functions

    Hiring a service organization to perform plan administration services is a fiduciary function and, as such, plan administrators are required to periodically monitor their service organizations to ensure they are performing the agreed-upon services.

    The Importance of Internal Controls in Financial Reporting and Safeguarding Plan Assets
    Effective controls reduce the risk of asset loss and help ensure that plan information is complete and accurate, financial statements are reliable, and laws and regulations are complied with.

    Valuing and Reporting Plan Investments
    Investments are the most significant asset in a benefit plan, and plan management is responsible for ensuring proper valuation and reporting of those assets. Each different investment has unique valuation and disclosure considerations.

     

     

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    The Importance of Internal Controls in Financial Reporting and Safeguarding Plan Assets

    Brochure The AICPA Employee Benefit Plan Audit Quality Center has prepared the Plan Advisory, The Importance of Internal Controls in Financial Reporting and Safeguarding Plan Assets, to assist plan administrators in understanding their responsibilities for establishing, maintaining, and monitoring internal controls at their plans.
    Published on December 24, 2013

    The Importance of Internal Controls in Financial Reporting and Safeguarding Plan Assets

    Brochure This advisory provides information to assist a plan sponsor, administrator, or trustee in understanding how internal control over financial reporting is critical to their plan.  It addresses why internal control is important, the basics of internal control, establishing cost-effective controls, and more.  This is a high resolution version that includes crop
    Published on December 24, 2013

    Employee Benefit Plans - Financial Statement Audits

    Guide Guidance for aid trustees and administrators to better understand independent audit process employee benefit plan financial statements.
    Published on May 06, 2013

    EBPAQC Plan Advisory on EBP - Financial Statement Audits

    Brochure Employee Benefit Plans—Financial Statement Audits, to assist plan sponsors, plan administrators, and trustees better understand the independent audit of the financial statements of an employee benefit plan
    Published on April 10, 2013

    Effective Monitoring of Outsourced Plan Recordkeeping and Reporting Functions

    Brochure Hiring a third party provider to perform plan administration services is a fiduciary function and, as such, plan administrators are required to periodically monitor their service providers to ensure they are performing the agreed-upon services.
    Published on March 22, 2013

    Effective Monitoring of Third Party Service Providers to EBP audit clients

    Sample Letter An illustrative client transmittal letter for sending the plan advisory.
    Published on March 12, 2013

    EBPAQC_Plan_Advisory_on_Monitoring_Outsourced_Functions_highres

    Brochure This advisory provides information to assist a plan sponsor, administrator, or trustee in understanding the importance and benefits of an effective monitoring program over third-party service providers performing recordkeeping & reporting functions for their EBP.  High resolution version which includes bleed and crop marks and can be used for offset printing.
    Published on March 12, 2013

    Plan Advisories

    Overview The AICPA Employee Benefit Plan Audit Quality Center prepares Plan Advisories for plan sponsors, administrators, and trustees. These comprehensive documents contain information to assist them in understanding their fiduciary and other responsibilities with respect to various aspects of their plans.
    Published on March 12, 2013

    Effective Monitoring of Third Party Service Providers to EBP audit clients

    Sample Letter An illustrative client transmittal letter for sending the plan advisory.
    Published on March 05, 2013

    Offset Printing Instructions for EBP Financial Statement Audits Plan Advisory

    Article A high resolution version in booklet format of the Plan Advisory is available on the Center Web site which can be used for offset printing. Center members may reprint and reuse all or portions of the Plan Advisory for intrafirm or client use or otherwise
    Published on March 01, 2013

    Plan Advisory - Understanding Auditor Communications - Low Res

    Brochure This advisory provides information to assist plan sponsors and others in understanding auditor communications they may receive from their plan auditors. Low resolution version for desktop printing.
    Published on November 01, 2012

    Valuing & Reporting Plan Investments

    Brochure This advisory provides information to assist plan sponsors in understanding their responsibilities for valuing and reporting plan investments. Discusses responsibilities, special considerations, obtaining information, examples of suggested controls to consider, and more. Low resolution version for desktop printing.
    Published on July 12, 2011

    Offset Printing Instructions for Plan Advisory on Effective Monitoring of Outsourced Plan Recordkeeping and Reporting Fu...

    Toolkit A high resolution version in booklet format of the Plan Advisory is available on the Center website which can be used for offset printing.
    Published on February 21, 2011

    Valuing and Reporting Plan Investments

    Overview Investments are the most significant asset in a benefit plan, and plan management is responsible for ensuring proper valuation and reporting of those assets. Each different investment has unique valuation and disclosure considerations.
    Published on February 21, 2011

    Offset Printing Instructions for Plan Advisory on Valuing and Reporting Plan Investments

    Article A high resolution version in booklet format of the Plan Advisory is available on the Center website which can be used for offset printing. Center members may reprint and reuse all or portions of the Plan Advisory for intra-firm or client use or otherwise i
    Published on February 21, 2011

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