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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. 54

Article: Changes in Investment Contract Reporting and General Update DEAR CENTER MEMBERS As we welcome you in 2006, we would like to thank you for your continued commitment to employee benefit plan audit quality. We have compiled the following information
Published on March 07, 2013

Investments in Limited Partnerships and Reporting Such Investments on Form 5500 and 10312 Entities

Overview: Pension funds are frequently investing in limited partnership private equity funds that may include hedge funds. These pooled investment funds are lightly regulated and not readily marketable, unlike registered investment funds, commonly known as mutual funds.
Published on April 23, 2013

EBPAQC Alert No. 132

Newsletter: New EBP Audit Resources Available, AICPA National EBP Conference Recap, DOL Criminal Enforcement News Releases.
Published on August 25, 2011

EBPAQC Alert No. 38

Newsletter: Proposed FASB Staff Position on Reporting of Fully Benefit-Responsive Investment Contracts.
Published on August 25, 2011

EBPAQC Alert No. 125

Newsletter: Reminder to Register for April 22 EBPAQC Risk Assessment Standards Live Forum and April 23 EBP Strategic Briefing Webcast EBP Income Tax Exposure Issues Roundtable Call to be Rescheduled.
Published on August 26, 2011

EBPAQC Alert No. 2

Newsletter: Provides information on EBP related conferences and CPE credits
Published on May 03, 2011

EBPAQC AlertNo. 124

Newsletter: Register for the following events: April 22, 2008 EBPAQC RAS Live Forum and April 23, 2008 AICPA Webcast on EBP Strategic Briefing.
Published on August 26, 2011

EBPAQC Alert No. 143

Newsletter: Subprime Mortgage Crisis and Current Market Events – Audit and Reporting Considerations for Employee Benefit Plans
Published on April 08, 2011

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Related AICPA Products

Investment Companies - Audit and Accounting Guide

This new edition, updated as of May 1, 2013, offers “best practice” discussion of industry-specific issues such as fair value accounting and related valuation techniques, complex capital structures, financial instruments, and investment company taxation. The guide has been updated for clarified auditing standards and includes interpretive guidance for the provisions of FASB ASU No. 2011-04.

Accounting and Finance for Construction Contractors

This course reviews the fundamental accounting issues facing the construction industry and the application of GAAP accounting methods applicable to construction contractors. Chapters on assisting the financially troubled contractor, an overview of tax accounting for the contractor and FASB ASC 740, Income Taxes (SFAS No. 109), are also included.

Reporting Pursuant to the Global Investment Performance Standards -- SOP 12-1

This SOP has been issued to guide practitioners with engagements to examine and report on aspects of an investment firm’s compliance with the Global Investment Performance Standards.