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EBPAQC Alert No. 274

Newsletter: EBP SOC 1 Resources: New EBPAQC Resource Center; Documentation Tool; June 5 AICPA Webcast; Practice Aid; Use the Member Forum
Published on December 04, 2012

EBP Testimony and Comment Letters

Overview: Following are transcripts of AICPA testimony and comment letters related to various employee benefit plan accounting, reporting, and audit issues.
Published on March 08, 2013

EBPAQC Alert No. 256

Newsletter: EBP Audit Resources, Forum Contest, September 13 DOL Webcast, EBPAQC Testimony, Investment Plan Advisory, December EBP Conference
Published on September 13, 2011

EBPAQC Alert No. 272

Newsletter: EBP Audit Resources
Published on December 04, 2012

Employee Benefit Plan Service Organization Control (SOC 1)

Overview: The Center has compiled resources to assist employee benefit plan auditors in effectively using SOC 1 reports in their employee benefit plan audits.
Published on March 01, 2013

EBPAQC Alert No. 267

Newsletter: New SOC 1 Tool; DOL Advisory Council Recommendations; AICPA Accepting Volunteer Committee Applications.
Published on March 16, 2012

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

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Investment Companies - AICPA Audit and Accounting Guide

The AICPA Investment Companies Audit and Accounting Guide, updated as of May 1, 2012, offers hands on advice in dealing with industry specific issues such as fair value, complex capital structures, financial instruments, and investment company taxation.

Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide

This new guide update, issued March 1, 2012 provides "how-to" guidance for service auditors performing examinations under AT section 101, Attest Engagements (AICPA, Professional Standards), to report on a service organization’s controls over its system relevant to security, availability, processing integrity, confidentiality, or privacy, commonly referred to as a service organization controls (SOC) 2 engagement.

Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

The AICPA Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies Audit and Accounting Guide, offers clear and practical guidance on developments in areas such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value measurements.