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 March 28, 2011
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. 187
Newsletter:
FASB Codification Tool; SAS 115 Tools; DOL EBSA Issues Fall 2009 Semi-Annual Agenda
Published on August 26, 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. 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
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 November 02, 2012
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
EBPAQC Alert No. 142
Newsletter:
IRS Extends Form 5500 Filing Deadline for Affected Hurricane Areas; SAS No. 114 Communications; Common Audit Deficiencies; December AICPA EBP Conference; GAO Report on DB Plan Investments
Published on April 08, 2011
EBPAQC Alert No. 107
Article:
...Additional Live Forum on Stable Value Investments FSP; Online Forum Contest; Center Press Release on SAS 112; SEC Updates FAQs on Auditor Independence Dear Center Members Enter the Forum Mark Your Calendar and Register Additional Live Forum on Implem
Published on March 07, 2013
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
EBPAQC Alert No. 152
Newsletter:
Registration information: Live Forum: Managers and In-Charges Planning for 2009 EBP Audit Season and AICPA PCPS Practice Management Forum: SAS 115, Communicating Internal Control Related Matters Identified in an Audit (Amends and Replaces SAS 112) - January 2009
Published on September 21, 2012
EBPAQC Alert No. 128
Newsletter:
Risk Assessment Standards Resource Center Now Available on EBPAQC Website; AICPA Issues Technical Practice Aids on Implementing the Risk Assessment Standards
Published on April 08, 2011