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    EBPAQC Alert No. 226

    Newsletter With the October 15 Form 5500 filing deadline approaching, Center members will soon need to focus on internal control communications that are required by Statement on Auditing Standards (SAS) No. 115, Communicating Internal Control Related Matters Identified in an Audit
    Published on September 28, 2010

    EBPAQC Alert No. 36

    Newsletter SAS 70 Review Checklist
    Published on June 28, 2005

    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

    Risk Assessment Standards (SAS Nos. 104 - 111)

    Article ...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

    EBPAQC Alert No. 187

    Newsletter FASB Codification Tool; SAS 115 Tools; DOL EBSA Issues Fall 2009 Semi-Annual Agenda
    Published on December 16, 2009

    General Accounting and Auditing

    Overview 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

    EBPAQC Alert No. 8

    Newsletter Provides information on past Forum topics, such as SAS 70, SAS 90, and investment certifications
    Published on June 29, 2004

    EBPAQC Alert No. 283

    Newsletter IRS Filing Relief for Hurricane Sandy; Resources for SAS 115 Communications; Membership Compliance Questionnaire; EBPAQC Executive Committee and Expert Panel Volunteer Changes
    Published on December 01, 2014

    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

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