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    Auditor Independence Resource Center

    Overview AICPA provides information on the AICPA, DOL, and SEC rules regarding auditor independence
    Published on March 02, 2015

    DOL AICPA Independence Rule Comparison

    Tools Summary to assist members in understanding some of the more common DOL and AICPA independence rules that affect auditors of employee benefit plans
    Published on November 05, 2014

    EBPAQC Alert No. 329

    Newsletter Center Website Enhancements and User Survey; SEC/PCAOB Independence Rules on Financial Statement Preparation; EBP Committee Volunteer Changes
    Published on December 01, 2014

    EBPAQC Alert No. 327

    Newsletter New EBPAQC Tool for Documenting Independence Review for Nonattest Services; New Mortality Tables Released; Tool for Preparing Internal Control Communications
    Published on November 11, 2014

    FAQs On Application Of The Independence Rules To Affiliates Of Employee Benefit Plans

    Toolkit This document will help members better understand how the definitions and guidance provided in Interpretation No. 101-18 apply to employee benefit plan audits
    Published on October 22, 2013

    EBPAQC Alert No. 304

    Newsletter DOL Audit Quality Study; EBPAQC Testifies on Missing and Lost Participants; Internal Control Communications Examples; FAQs on AICPA Independence Rules Affiliate Definition; Member-to-Member Discussion Forum; December EBP Conference
    Published on January 30, 2015

    Documentation of Use of a Type 2 Service Auditors Report in an Audit of an Employee Benefit Plans Financial Statements

    Tools This tool is intended to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting their assessment of whether the nonattest services impair their independence, whether they have performed any “prohibited” nonattest services
    Published on January 14, 2015

    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 November 03, 2014

    EBPAQC Resources

    Overview 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. Click here for instructions to share EBPAQC member-only website content with staff.
    Published on February 26, 2015

    EBPAQC Alert No. 331

    Newsletter Register for the January 21st Mandatory EBPAQC Designated Partners 2015 Audit Planning Live Forum Webinar
    Published on December 23, 2014

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