Expert Panel - Employee Benefit Plans 

About the Expert Panel
The Employee Benefit Plans Expert Panel serves the needs of AICPA members on financial and business reporting and audit and attest matters. The expert panel protects the public interest by bringing together knowledgeable parties in the employee benefit plans industry to deliberate and come to agreement on key employee benefit plans issues.
Employee Benefit Plan Audit Quality Center
To help CPAs meet the challenges of performing quality audits in this unique and complex area, the AICPA has established the Employee Benefit Plan Audit Quality Center, a firm-based voluntary membership center for firms that audit employee benefit plans.

Expert Panel Projects

Appendix C, Illustrations of Financial Statements: Defined Contribution Retirement Plans, which has currently been included in the online and ebook versions of the 2016 Audit and Accounting Guide, Benefit Plans, has been posted by AICPA staff to help practitioners understand the applications of certain provisions of FASB ASC 962, Plan Accounting – Defined Contribution Pension Plans. This appendix has been updated for both FASB ASU No. 2015-07, Disclosures for Investments in Certain Entities that Calculate Net Asset Value Per Share (or its Equivalent) and FASB ASU No. 2015-12 Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (Part I) Fully Benefit-Responsive Investment Contracts, (Part II) Plan Investment Disclosures, (Part III) Measurement Date Practical Expedient.

The 2016 edition of Audit and Accounting Guide Employee Benefit Plans is now available in eBook and paperback.

The 2016 edition of Audit Risk Alert Employee Benefit Plans Industry Developments is also now available in eBook and paperback.

Past Meeting Highlights

The Employee Benefit Plan expert panel currently does not make publicly available minutes and highlights from their past meetings.

Members of the Expert Panel

Judith Goldberg (Chair), Ernst & Young LLP

Mark Blackburn, Lattimore Black Morgan & Cain PC

Sandi Carrier, Deloitte & Touche LLP

Sarah DeVries, Edie Bailly  LLP

Monique Elliott, Elliott Group CPAs, PLLC

Josephine Hammond, McGladrey LLP

David Leising, BKD LLP

Bertha Minnihan, Moss Adams LLP

Stacy Meyer, CliftonLarsonAllen

Kriste Naples-DeAngelo , EisnerAmper

Kimber Smail, Plante & Moran, PLLC

Beth Thompson, KPMG LLP

David Torrillo, Torrillo & Associates, LLC

Michele Weldon, PricewaterhouseCoopers LLP

Staff Contacts

Shelly Desbois, Technical Manager

Expert Panel Recommended Guidance


CPE and Conferences


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