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    Confidentiality, Indemnification, and Business Associates Agreements

    Overview A general discussion of confidentiality, indemnification, and business associates agreements
    Published on July 25, 2013

    Employee Benefit Plans - Financial Statement Audits

    Guide 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

    Newsletter 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

    Newsletter 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

    Newsletter 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

    FAQ FAQs on EBPAQC membership requirements.
    Published on November 13, 2014

    Frequently Asked Questions

    FAQ 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

    Newsletter 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

    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

    Audit Requirements and Responsibilities

    Executive Summary Employee benefit plans are regulated entities and, as such, certain special audit requirements and responsibilities generally apply.
    Published on May 09, 2010

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