A & A Resource Centers

    Accounting and Auditing Resource Centers 

    403(b) Plans
    Find general information about IRC section 403(b) retirement plans and DOL regulations requiring annual financial statement audits for ERISA-covered 403(b) plans.

    Auditor Communications
    Find information about communications auditors are required to make in connection with their EBP financial statement audits.

    Auditor Independence 
    Find general information about DOL and AICPA auditor independence rules.

    Defined Benefit Pension Plans
    Find general information about defined benefit pension plans requiring annual financial statement audits under ERISA.

    Employee Benefit Plans: SOC 1(SM) Reports and Service Organizations
    Find information to assist employee benefit plan auditors in effectively using SOC 1 reports in their employee benefit plan audits.

    Employee Stock Ownership Plans (ESOP)
    Find general information about Employee Stock Ownership Plans (ESOP) requiring annual financial statements audits under ERISA.

    Form 11-K Audits
    Find information about Form 11-K plan audits, including links to SEC regulations, PCAOB standards, tools, past center Live Forums and more.

    Fraud in Employee Benefit Plans
    Find general information about fraud in ERISA employee benefit plans.

    Health and Welfare Benefit Plans
    Find general information about health and welfare benefit plans requiring annual financial statement audits under ERISA.

    Initial Audits of Employee Benefit Plans

    Find references to auditing guidance related to initial audits of employee benefit plans.

    Internal Control
    Find information about the auditor’s consideration of internal control in an EBP financial statement audit.

    Limited Scope Audits
    Find information about limited scope audits, including links to ERISA regulations and DOL guidance, authoritative literature, regulations, past center calls, tools, and more.

    Multiemployer Employee Benefit Plan Audits
    Find information about audits of multiemployer employee benefit plans.

    Pension Protection Act of 2006
    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.

    Plan Investments
    Find information about plan investments, including investment types, accounting and reporting issues, audit issues, and references to technical audit and accounting guidance. Also find tools and resources to help you understand and audit plan investments.

    Parties in Interest and Prohibited Transactions
    Find information on certain plan transactions with parties in interest that are prohibited under ERISA Sections 406 and 407 and are required, without regard to their materiality, to be disclosed in the plan’s annual report to the DOL.

    Additional Resources 

    AICPA Accounting & Auditing Technical Hotline
    877.242.7212 (option 5 followed by option 3)

    DOL EFAST Help Line
    The toll-free DOL EFAST Help Line provides a variety of assistance to plan filers

    Contact The Center 

    We welcome your ideas for news content and articles. Please submit them to the Center at ebpaqc@aicpa.org.
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