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Employee Benefit Plan Audit Quality Center

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To help CPAs meet the challenges of performing quality audits in this unique and complex area, the AICPA has established the Employee Benefit Plan Audit Quality Center, a firm-based voluntary membership center for firms that audit employee benefit plans.
Search the directory of EBPAQC member firms by state or alphabetically.
Resources for employee benefit plan audits by topic.
The Center has valuable tools to help members perform quality employee benefit plan audits.

Spotlight

Plan Sponsor Resource Center
The EBPAQC has prepared and compiled resources for plan sponsors and other stakeholders, including tools and information for selecting auditors, monitoring services providers and internal controls.
Accounting and Auditing Resource Centers
The EBPAQC has prepared and compiled resources in areas of special interests, new auditing standards, investments, 403(b) plan audits and other topics.
lock Member-to-Member Discussion Forum
Network, exchange information, share best practices, and discuss issues with other member firms, like your own, that have demonstrated a commitment to audit quality. This forum is for members only.

Primers are non-authoritative practice tools developed to assist member firms in preparing staff for the employee benefit plan audits they perform.

Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file an annual return/report.

These advisories provide valuable information on various topics such as plan internal controls, monitoring service providers and valuing and reporting plan investments.

About the Center 

The Center is a voluntary membership organization for firms that perform or are interested in performing ERISA employee benefit plan audits. The Center was established to promote the quality of employee benefit plan audits.

Resources & Tools 

The EBPAQC has many valuable resources and tools available to help members. They are provided to members in periodic EAlerts and are also available on the Center's website.

Summary of EBPAQC resources and tools

AICPA TV 

Learn how the Center’s valuable resources and community network help firms meet the challenges and complexities of employee benefit plan audits.

More on AICPA TV

Member Discussion Forum 

Network, exchange information, share best practices, and discuss issues with other member firms, like your own, that have demonstrated a commitment to audit quality. This forum is for members only. Visit our membership page for information on EBPAQC's benefits.

Member-to-Member Discussion Forum

EBPAQC Alerts 

EBPAQC Alert No. 302
Register for the EBPAQC Health & Welfare 2-Part Series Live Forum Webinar

EBPAQC Alert No. 301
Register for Upcoming EBPAQC Webinars - Multiemployer Plans; SOC 1 Documentation; Rebroadcasts of 2013 Audit Planning; IRS Announces Form 5500 Filing Relief for Oklahoma Tornadoes

EBPAQC Alert No. 300
ESOP Primer; Member Discussion Forum Contest; EBPAQC Resources; Technical Assistance; Membership Dues

EBPAQC Alert No. 299
Register for the EBPAQC Webinar on Using The Center's SOC 1 Documentation Tool

EBPAQC Alert No. 298
FASB Proposal to Defer Certain ASU 2011-04 Disclosure Requirements; New EBPAQC Primer on Multiemployer Plans; Upcoming EBPAQC Webinar on Multiemployer Plan Audits; GAO Report on Impending Multiemployer Plan Insolvencies

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