Employee Benefit Plan Resources 

Employee benefit plans are vitally important to millions of Americans. Our profession takes our responsibility to protect those Americans very seriously. The AICPA and the profession have a long history of commitment to quality, continuous improvement and taking action to raise the bar on our performance.

The AICPA has developed numerous resources to assist you with performing employee benefit plan (EBP) audits. 

EBP Audit Solutions

EBP audits often present challenges for practitioners, resulting in the discovery of quality issues during AICPA peer reviews and Department of Labor inspections. For more information, download the EBP Audit Solutions flyer.

To access additional resources and tools, please visit the EBPAQC website.

EBP Audit: Firm Best Practices

The EBPAQC has prepared this
document to assist you in identifying and implementing best practices for your firm’s ERISA EBP audit practice. This tool is designed to be used by all firms that perform EBP audits, whether your firm performs just a few EBP audits or has (or is considering developing) a specialized EBP audit practice. 




EBP Financial Reporting Process

EBP financial reporting process typically involves many parties, both inside and outside the sponsor organization. The preparation of an EBP’s financial statements may involve the sponsor’s finance, payroll and human resources departments, and one or more outsourced parties hired by the Plan Sponsor. Plan management hires the various individuals to perform recordkeeping and reporting functions.
Further details are included in the EBP Financial Reporting Process flyer.

AICPA EBP Competency Framework and Certificate Programs

The AICPA Competency Framework: Employee Benefit Plan Auditing is designed to help CPAs understand the knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. The framework is underpinned by the need for objectivity, integrity, and ethical behavior includes a commitment to continuously acquire new skills and knowledge.

The EBP Audit Certificate Programs  are for auditors who seek to uphold audit quality and earn and prove their competencies to clients, prospects and peers.

Additional EBP Resources

DOL Letter to Plan Administrators

Susan S. Coffey's Remarks at the 2015 AICPA EBP Conference

JoA - Report Calls for Improvement in EBP Audits








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