EBP Testimony and Comment Letters

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EBP Testimony and Comment Letters

Following are transcripts of AICPA testimony and comment letters related to various employee benefit plan accounting, reporting, and audit issues.

AICPA Comment Letter on Exposure Draft of a Proposed Accounting Standards Update – Financial Instruments (Topic 825) – Disclosures About Liquidity Risk and Interest Rate Risk
October 8, 2012, The AICPA’s Employee Benefit Plans Expert Panel worked with the Financial Reporting Executive Committee to include comments specific to the impact on employee benefit plans in FinREC’s Comment Letter on this FASB Exposure Draft.

AICPA Comment Letter on Exposure Draft of a Proposed Accounting Standards Update – Presentation of Financial Statements (Topic 205) – The Liquidation Basis of Accounting
October 4, 2012, The AICPA’s Employee Benefit Plans Expert Panel worked with the Financial Reporting Executive Committee to include comments specific to the impact on employee benefit plans in FinREC’s Comment Letter on this FASB Exposure Draft.

AICPA Comment Letter on Exposure Draft of a Proposed Accounting Standards Update – Technical Corrections
AICPA’s Financial Reporting Executive Committee and Employee Benefit Plans Expert Panel’s Joint Comment Letter (December 19, 2011) on FASB Exposure Draft of a Proposed Accounting Standard Update – Technical Corrections.

AICPA Testimony SAS 70 Reports, Fraud and Privacy Principles
On September 1, 2011, Sue Peirce with Apple Growth Partners in Akron, Ohio and a member of the EBPAQC Executive Committee, submitted written testimony on SAS No. 70 reports and the new SSAE 16 Service Organization Control (SOC) reports.

AICPA Testimony on Fraud in Employee Benefits Plans
On September 1, 2011, James Merklin with Bober Markey Fedorovich & Company in Akron, Ohio and a member of the AICPA EBP Expert Panel, submitted written testimony on fraud in employee benefit plans.

AICPA Testimony on Generally Accepted Privacy Principles (GAPP)
On September 1, 2011, Everett Johnson, Chair of the joint AICPA/CICA Privacy Task Force, submitted a letter on Generally Accepted Privacy Principles (GAPP), and the threats or risks to personally identifiable information (PII) and how entities can use GAPP in creating and maintaining a privacy program to help protect this data.

AICPA Testimony on Employee Benefit Plan Auditing and Financial Reporting Models
On June 29, 2010, Marilee Lau and Michele Weldon testified on behalf of the AICPA before the U.S. Department of Labor Advisory Council on Employee Welfare and Pension Benefit Plans regarding employee benefit plan auditing and financial reporting models.

AICPA Testimony on Stable Value Investments
On September 16, 2009, Michele Weldon testified on behalf of the AICPA before the U.S. Department of Labor Advisory Council on Employee Welfare and Pension Benefit Plans regarding stable value investments in employee benefit plans.

AICPA Testimony on Hard-to-Value Assets
On July 15, 2008, Marilee Lau testified on behalf of the AICPA before the Working Group on Hard-to-Value Assets/Target Date Funds of the U.S. Department of Labor Advisory Council on Employee Welfare and Pension Benefit Plans regarding hard-to-value assets.

AICPA Comment Letter on the Certification of Alternative Investments in Limited Scope Audits
On April 19, 2007, the AICPA sent a letter to Bradford P. Campbell, Acting Assistant Secretary of the Employee Benefits Security Administration, U.S. Department of Labor, regarding the certification of alternative investments in a limited scope audit.

AICPA Testimony on Health and Welfare Plan Audits
On September 22, 2004, Alice Wunderlich testified on behalf of the AICPA before the Working Group on Form 5500 Health and Welfare Plan Audits of the U.S. Department of Labor Advisory Council on Employee Welfare and Pension Benefit Plans regarding health and welfare plan audits.

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EBP Testimony and Comment Letters

Overview: Following are transcripts of AICPA testimony and comment letters related to various employee benefit plan accounting, reporting, and audit issues.
Published on March 08, 2013

AICPA Letter Re EBP GAPP Privacy Principle to Advisory Council

Comment Letter: AICPA Letter to the Advisory Council re EBP GAPP Privacy Principle.
Published on September 21, 2012

EBPAQC SAS 70 Testimony to Advisory Council

Testimony: Testimony of Susan J. Peirce, CPA, member of AICPA Employee Benefit Plan Audit Quality Center Executive Committee to the Advisory Council on September 1, 2011 on SAS 70
Published on September 02, 2011

EBPAQC Letter on EBP Grant to Advisory Council

Testimony: Written testimony of James E. Merklin, CPA, member of AICPA Employee Benefit Plan Expert Panel on September 1, 2011 to the Advisory Council on EBP Grant
Published on September 02, 2011

DOL Response to AICPA Request for Delay in Form 5500 Filing Deadline

Rules and Regulations: The DOL responded to a letter from the AICPA asking for an automatic two-month extension for filing 2009 Forms 5500/5500-SF.
Published on October 13, 2010

Testimony of Michele Weldon September 16 2009.pdf

Testimony: On September 16, 2009, Michele Weldon testified on behalf of the AICPA before the U.S. Department of Labor Advisory Council on Employee Welfare and Pension Benefit Plans regarding stable value investments in employee benefit plans.
Published on July 01, 2010

Testimony of Marilee P Lau July 15 2008.pdf

Testimony: On July 15, 2008, Marilee Lau testified on behalf of the AICPA before the Working Group on Hard-to-Value Assets/Target Date Funds of the U.S. Department of Labor Advisory Council on Employee Welfare and Pension Benefit Plans regarding hard-to-value assets.
Published on July 01, 2010

Statement of Alice A Wunderlich September 22 2004.pdf

Testimony: On September 22, 2004, Alice Wunderlich testified on behalf of the AICPA before the Working Group on Form 5500 Health and Welfare Plan Audits of the U.S. Department of Labor Advisory Council on Employee Welfare and Pension Benefit Plans regarding health and welfare plan audits.
Published on July 01, 2010

AICPA testimony to ERISA Advisory Council - June 29 2010 final (2).pdf

Testimony: On June 29, 2010, Marilee Lau and Michele Weldon testified on behalf of the AICPA before the U.S. Department of Labor Advisory Council on Employee Welfare and Pension Benefit Plans regarding employee benefit plan auditing and financial reporting models.
Published on July 01, 2010

AICPA letter to Asst Secty Bradford Campbell.pdf

Comment Letter: On April 19, 2007, the AICPA sent a letter to Bradford P. Campbell, Acting Assistant Secretary of the Employee Benefits Security Administration, U.S. Department of Labor, regarding the certification of alternative investments in a limited scope audit.
Published on July 01, 2010

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