AICPA Employee Benefit Plan Publications 


    Employee Benefit Plans: Audit and Accounting Guide
    • This guide summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to the employee benefit plan industry. It offers essential information and hands on advice on the many aspects of auditing and accounting for employee benefit plans; including planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit requirements due to the clarity standards, this Guide is the industry standard and an indispensable resource.

    Employee Benefit Plans Industry Developments -- Audit Risk Alert
    • Find out about important issues affecting Employee Benefit Plans and how current developments affect auditing in this industry. This Audit Risk Alert focuses on emerging practice issues related to 403(b) plans filing and audit requirements and fair value measurement, reconsideration on effective control for repurchase agreements as well as the effects of the ASB’s Clarity Project. In addition, this alert includes topics specific to defined benefit pension plans, such as MAP 21, de-risking, and interest rates used to discount future benefit payment from actuarial valuation. This alert also provides you with regulatory updates from the DOL as well as IRS and Treasury Department developments.

    Accounting Trends & Techniques -- Employee Benefit Plans
    • This edition of Employee Benefit Plans—Accounting Trends & Techniques provides a multitude of illustrative disclosures for financial statements of employee benefit plans. This edition has been modified to include certain changes necessary due to issuance of authoritative pronouncements. It also includes other changes necessary to keep the book current on industry and regulatory matters. 

    Technical Practice Aids
    • AICPA Technical Practice Aids is a source of various authoritative and nonauthoritative or implementation guidance issued by the AICPA and the Public Company Accounting Oversight Board (PCAOB). 

     

     


    Defined Contribution Pension Plans: Checklists and Illustrative Financial Statements
    • Overcome the complexities of financial statement preparation using disclosure checklists developed by the AICPA. The AICPA Checklists and Illustrative Financial Statements for the defined contribution retirement plans identify the applicable reporting requirements that you need to know and apply.

    Defined Benefit Pension Plans: Checklists and Illustrative Financial Statements
    • Overcome the complexities of financial statement preparation using disclosure checklists developed by the AICPA. The AICPA Checklists and Illustrative Financial Statements for defined benefit plans identify the applicable reporting requirements that you need to know and apply.

    Health and Welfare Benefit Plans: Checklists and Illustrative Financial Statements
    • Overcome the complexities of financial statement preparation using disclosure checklists developed by the AICPA. The AICPA Checklists and Illustrative Financial Statements for health and welfare benefit plans identify the applicable reporting requirements that you need to know and apply.

    Practice Aid—Using an SSAE No. 16 Service Auditor’s Report (SOC 1 Report) in Audits of Employee Benefit Plans
    • It is common for an employee benefit plan administrator to use a third-party administrator or service organization to process certain transactions on behalf of the employee benefit plan. SOC 1 reports provide information to user auditors that assist them in obtaining an understanding of the entity, including its internal control, for the purposes of planning and performing an audit of a user entity’s financial statements. This practice aid provides practice tools to help you in your audit of employee benefit plans.



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