EBPAQC SAS 70 Testimony to Advisory Council
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
Risk Assessment Standards (SAS Nos. 104 - 111)
...AICPA Statement on Auditing Standards (SAS) Nos. 104-111 are commonly referred to as the "Risk Assessment Standards". The Center and the AICPA have developed resources to assist auditors in applying these standards. Resources Audit...
Published on April 23, 2010
General Accounting and Auditing
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 November 03, 2014
DOCUMENTATION OF USE OF A TYPE 2 SERVICE AUDITORS (SAS 70) REPORT
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
Risk Assessment Standards (Nos. 104-111) Resource Center
During February and March 2008, the AICPA's Audit and Attest Team staff issued 12 new Technical Practice Aids (TPAs) to assist auditors in implementing Statements.
Published on January 10, 2012
Employee Benefit Plans SOC 1 (SM) Reports and Service Organizations
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 July 25, 2013
Frequently Asked Questions
These FAQs were originally issued throughout EAlert # 24, dated March 23, 2005, along with selected AICPA TPAs. These FAQs were prepared by the AICPA Employee Benefit Plans Expert Panel to assist auditors in performing their plan audits. For your convenience, also included, are links to additional FAQs located elsewhere
Published on September 14, 2012
EBPAQC Alert No. 289
EBP Audits and the Clarified Auditing Standards; AICPA Accepting Volunteer Committee Applications
Published on February 19, 2013
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.
Published on January 09, 2015