Confidentiality, Indemnification, and Business Associates Agreements
A general discussion of confidentiality, indemnification, and business associates agreements
Published on July 25, 2013
Employee Benefit Plans - Financial Statement Audits
Guidance for aid trustees and administrators to better understand independent audit process employee benefit plan financial statements.
Published on November 19, 2014
EBPAQC Alert No. 291
New EBPAQC Plan Advisory on EBP Audits; Effective Monitoring Plan Advisory Updated; AICPA FAQs Regarding Group Audit Standard; PCAOB Report on Results of Inspections
Published on March 13, 2013
EBPAQC Alert No. 332
New EBPAQC Actuarial Report Tool; Comments on FASB Measurement Date Practical Expedient; Practice Monitoring Concept Paper Released
Published on January 23, 2015
EBPAQC Alert No. 287
Register for the January 25th EBPAQC Live Forum Webinar - FASB ASU 2011-04 EBP Fair Value Disclosures
Published on February 05, 2013
EBPAQC Membership Requirements Questions and Answers
FAQs on EBPAQC membership requirements.
Published on November 13, 2014
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
EBPAQC Alert No. 289
EBP Audits and the Clarified Auditing Standards; AICPA Accepting Volunteer Committee Applications
Published on February 19, 2013
Accounting and Reporting by Defined Benefit Pension Plans
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
Audit Requirements and Responsibilities
Employee benefit plans are regulated entities and, as such, certain special audit requirements and responsibilities generally apply.
Published on May 09, 2010