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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.

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 measurements and disclosure requirements, in addition to highlighting the current economic, accounting and auditing developments. 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 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 to IFRS  
  • 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.



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