EBPAQC Alert No. 211
Newsletter:
New Plan Advisory on Auditor Communications; 2010 EBP Audit Guide and Audit Risk Alert Available; FASB Subsequent Events and Fair Value Measurement Accounting Standards Updates
Published on March 23, 2011
FASB Accounting Standards Codification Primer
Tools:
Provides a general understanding of the source of authoritative accounting and reporting standards for EBPs under the FASB Accounting Standards Codification™ (FASB ASC). Explains how the FASB ASC is organized, how to reference and use the FASB...
Published on May 18, 2012
Accounting and Reporting by Defined Benefit Pension Plans
Overview:
Financial Accounting Standards Board (FASB) Accounting Standards Codification™ (ASC) 960 establishes generally accepted accounting principles for defined benefit pension plans and prescribes the general form and content of financial statements of those plans
Published on March 01, 2013
EBPAQC Alert No. 187
Newsletter:
FASB Codification Tool; SAS 115 Tools; DOL EBSA Issues Fall 2009 Semi-Annual Agenda.
Published on August 26, 2011
EBPAQC Alert No. 54
Article:
...Changes in Investment Contract Reporting and General Update DEAR CENTER MEMBERS As we welcome you in 2006, we would like to thank you for your continued commitment to employee benefit plan audit quality. We have compiled...
Published on March 07, 2013
EBPAQC Primers
Primer:
These primers provide information about additional sources that may be consulted in researching employee benefit plan audits.
Published on May 10, 2013
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
EBPAQC Alert No. 108
Article:
...Special Event – Center Members are Invited to Attend Risk Assessment Standards Practice Management Forum Tuesday, September 18, 2007, 2:00 – 3:30 pm Eastern Dear Center Members Enter the Forum EBPAQC members are invited to participate in a free Prac...
Published on March 07, 2013
Accounting and Auditing Resource Centers
Overview:
The AICPA's Employee Benefit Plan Audit Quality Center has compiled comprehensive tools and resources in various Resource Centers.
Published on April 12, 2013
EBPAQC Tools, Resources and Information
Article:
To help CPAs meet the challenges of performing quality audits in the unique and complex employee benefit plan area, the Center has assembled a wide variety of resources and tools, including accounting and auditing resource centers, primers, and plan advisories.
Published on March 08, 2012
EBPAQC Alert No. 17
Newsletter:
Center Membership Requirements Regarding Policies and Procedures—Questions and Answers
Published on March 22, 2011
EBPAQC Alert No. 289
Newsletter:
EBP Audits and the Clarified Auditing Standards; AICPA Accepting Volunteer Committee Applications
Published on February 19, 2013
Plan Investments Resource Center
Overview:
Includes tools and resources to assist auditors in understanding various types of plan investments and in implementing the various accounting and auditing standards that relate to plan investments
Published on March 05, 2013
Stable Value Investments
Overview:
Tools and resources to assist members in understanding and auditing stable value investments
Published on March 05, 2013
Defined Benefit Pension Plans Resource Center
Overview:
Defined benefit pension plans provide a promise to pay to participants specified benefits that are determinable and are based on such factors as age, years of service, and compensation.
Published on April 30, 2013