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    Parties in Interest and Prohibited Transactions Resource Center

    Overview 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. 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

    EBPAQC Alert No. 248

    Newsletter Register for the June 8th EBPAQC Employee Benefit Plan Audit Sampling Live Forum Webinar
    Published on June 03, 2011

    EBPAQC Alert No. 251

    Newsletter 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)

    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 Risk Alert, Understa
    Published on April 23, 2010

    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

    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

    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 February 21, 2014

    EBPAQC Alert No. 240

    Newsletter Upcoming EBPAQC Webinars, AICPA National Conference on Employee Benefit Plans, AICPA Employee Benefit Plan Audit Workshops.
    Published on May 05, 2011

    EBPAQC Alert No. 24

    Newsletter EBP Practice Questions Q & A
    Published on March 18, 2011

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