A & A Resource Centers

403(b) Sample Auditor Request List for Plan Information 

The AICPA Employee Benefit Plan Audit Quality Center has developed this tool to provide examples of the types of documents, schedules, and information that plan management may be asked to provide or make available to the plan's independent auditor.

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Stable Value Investments

Overview Tools and resources to assist members in understanding and auditing stable value investments
Published on April 13, 2016

Pension Protection Act of 2006 Resource Center

Overview On August 17, 2006, President Bush signed into law the Pension Protection Act of 2006 (the Act), which is the most comprehensive pension reform legislation since ERISA was enacted in 1974.
Published on April 13, 2016

FASB ASC 820, Fair Value Measurement

Overview Tools and resources to assist members in understanding fair value measurements and disclosure requirements.
Published on March 08, 2016

Applying FASB ASC 820 Requirements

Tools
Published on March 08, 2016

Accounting and Auditing Resource Centers

Overview The AICPA's Employee Benefit Plan Audit Quality Center has compiled comprehensive tools and resources in various Resource Centers.
Published on February 10, 2016

Initial Audits of Employee Benefit Plans

Guide Find references to auditing guidance related to initial audits of employee benefit plans
Published on February 10, 2016

Health and Welfare Plans Resource Center

Overview Health and welfare benefit plans may be either defined-benefit or defined contribution plans.  Because audit issues related to these plans are unique and often very complex, the Center has developed this resource Center to centralize resources useful to auditors of these plans. Archived webinar, Health and Welfare Plans, Part 1 –
Published on January 15, 2016

Documentation of Use of a Type 2 Service Auditors Report in an Audit of an Employee Benefit Plans Financial Statements

Tools Documentation of Use of an Actuarial Report in an Audit of a Defined Benefit Pension Plan’s Financial Statements
Published on December 22, 2015

Auditor Communications Resource Center

Overview Tools and resources to assist members in their preparing required auditor communications in connection with their EBP financial statement audits.
Published on October 12, 2015

Defined Benefit Pension Plans Resource Center

Overview Defined benefit pension plans provide a promise to pay to participants specified benefits that are determinable and are based on such factors as age, years of service, and compensation.
Published on October 12, 2015

Employee Benefit Plans SOC 1 (SM) Reports and Service Organizations

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 October 12, 2015

Plan Investments Resource Center

Overview Includes tools and resources to assist auditors in understanding various types of plan investments and in implementing the various accounting and auditing standards that relate to plan investments.
Published on October 12, 2015

DOL EBSA Criminal Case Summaries

Overview The Center recently revised and updated its popular tool on DOL criminal enforcement cases.
Published on September 01, 2015

Limited Scope Audits Resource Center

Overview Information to assist auditors in performing limited scope audits
Published on June 11, 2015

Documentation of Use of a Type 2 Service Auditors Report in an Audit of an Employee Benefit Plans Financial Statements

Tools This tool is intended to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting their assessment of whether the nonattest services impair their independence, whether they have performed any “prohibited” nonattest services.
Published on May 12, 2015

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