Parties in Interest and Prohibited Transactions Resource Center
Section 3(14) of ERISA defines a party in interest to include, among others, fiduciaries or employees of the plan, any person who provides services to the plan, an employer whose employees are covered by the plan, an employee organization whose members are covered by the plan.
Published on March 05, 2013
EBPAQC Alert No. 251
Log-In Instructions for Participants for the Employee Benefit Plan Audit Sampling Live Forum Webinar
Published on December 04, 2012
Risk Assessment Standards (SAS Nos. 104 - 111)
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 Risk Alert, Understa
Published on April 23, 2010
EBPAQC Alert No. 248
Register for the June 8th EBPAQC Employee Benefit Plan Audit Sampling Live Forum Webinar
Published on June 03, 2011
Risk Assessment Standards (Nos. 104-111) Resource Center
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
Accounting and Auditing Resource Centers
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 Alert No. 240
Upcoming EBPAQC Webinars, AICPA National Conference on Employee Benefit Plans, AICPA Employee Benefit Plan Audit Workshops.
Published on May 05, 2011
EBPAQC Alert No. 257
This alert includes membership compliance questionnaire; member-to-member discussion forum; December EBP Conference; EBPAQC video and logo; DOL FAQs, EBP fraud.
Published on November 01, 2011
Frequently Asked Questions
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