General Accounting and Auditing 

    The unique nature of employee benefit plans creates a number of complex accounting and auditing issues for plans and their auditors.  The Center has compiled the following resources to assist auditors in better understanding various areas of employee benefit plan accounting and auditing.

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    Frequently Asked Questions

    FAQ These FAQs were originally issued throughout EAlert # 24, dated March 23, 2005, along with selected AICPA TPAs.  These FAQs were prepared by the AICPA Employee Benefit Plans Expert Panel to assist  auditors in performing their plan audits.  For your convenience, also included, are links to additional FAQs located elsewhere
    Published on September 14, 2012

    Audit Requirements and Responsibilities

    Executive Summary Employee benefit plans are regulated entities and, as such, certain special audit requirements and responsibilities generally apply.
    Published on May 09, 2010

    Real Estate

    Overview This section discusses real estate investments held by employee benefit plans.
    Published on May 09, 2010

    EBP Real Estate Investments TPA

    Practice Aid AICPA Technical Practice Aid (TPA) 6930.05 - Sale of real estate investments held by employee benefit plans and discontinued operations; discusses employee benefit plans that invest directly in real estate (for example, a building) that generates rental income and operating expenses for the plan.
    Published on April 17, 2010

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