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    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

    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

    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

    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

    Risk Assessment Standards (Nos. 104-111) Resource Center

    Overview 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

    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 July 25, 2013

    Frequently Asked Questions

    FAQ 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

    Newsletter EBP Audits and the Clarified Auditing Standards; AICPA Accepting Volunteer Committee Applications
    Published on February 19, 2013

    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 January 09, 2015

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