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EBPAQC Alert No. 36

Newsletter SAS 70 Review Checklist
Published on March 07, 2013

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 Alert No. 250

Newsletter New EBPAQC SAS 70 Tool for Documenting Type 2 Review
Published on June 03, 2011

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

EBPAQC Alert No. 8

Newsletter Provides information on past Forum topics, such as SAS 70, SAS 90, and investment certifications
Published on March 07, 2013

DOCUMENTATION OF USE OF A TYPE 2 SERVICE AUDITORS (SAS 70) REPORT

Checklist The tool is intended to assist members in documenting procedures and findings related to controls at a service organization that are likely to be relevant to the employee benefit plan’s internal control over financial reporting.
Published on June 14, 2011

Employee Benefit Plan Service Organization Control (SOC 1)

Overview The Center has compiled resources to assist employee benefit plan auditors in effectively using SOC 1 reports in their employee benefit plan audits.
Published on March 01, 2013

EBPAQC Alert No. 24

Newsletter EBP Practice Questions Q & A
Published on March 18, 2011

EBPAQC Alert No. 2

Newsletter Provides information on EBP related conferences and CPE credits
Published on May 03, 2011

EBPAQC News Alerts Archive 2004

Newsletter Below is an index of EBPAQC Center Alerts from 2004 (viewable by members only).
Published on March 07, 2013

EBPAQC Alert No. 274

Newsletter EBP SOC 1 Resources: New EBPAQC Resource Center; Documentation Tool; June 5 AICPA Webcast; Practice Aid; Use the Member Forum
Published on December 04, 2012

EBPAQC Alert No. 136

Newsletter Registeration information for the July 2008 Health and Welfare Plans EBPAQC Live Forums (CPE available).
Published on August 25, 2011

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

EBPAQC Alert No. 32

Newsletter EBPAQC Online Discussion Forum
Published on March 07, 2013

EBPAQC Alert No. 141

Newsletter Employee Benefit Plan Audit and Form 5500 Resources
Published on May 03, 2011

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Related AICPA Products



Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide

This new guide update, issued March 1, 2012 provides "how-to" guidance for service auditors performing examinations under AT section 101, Attest Engagements (AICPA, Professional Standards), to report on a service organization’s controls over its system relevant to security, availability, processing integrity, confidentiality, or privacy, commonly referred to as a service organization controls (SOC) 2 engagement.



Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting Guide (SOC 1)

Considered the industry standard resource and updated as of May 2013, this Guide helps CPAs effectively perform service organization control (SOC 1) engagements under Statement on Standards for Attestation Engagements (SSAE) No 16



Accounting Trends & Techniques - Employee Benefit Plans

This 2012 edition of Employee Benefit Plans-Accounting Trends & Techniques provides a multitude of illustrative disclosures for financial statements of employee benefit plans. This edition has been modified to include certain changes necessary due to issuance of authoritative pronouncements. It also includes other changes necessary to keep the book current on industry and regulatory matters.

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