EBPAQC Resources 

    To help CPAs meet the challenges of performing quality audits in the unique and complex employee benefit plan area, the Center has assembled a wide variety of resources and tools, including accounting and auditing resource centers, primers, and plan advisories.

     

     

    Additional Resources 

    Member-to-Member Discussion Forum

    The EBPAQC Member Discussion Forum provides you with an opportunity to network, exchange information, share best practices, and discuss issues with other member firms.
     
    Enter the Forum
      Employee Benefit Plans: Audit and Accounting Guide
    • Acquire definitive guidance for successful solutions to the unique problems of auditing and reporting on financial statements for all types of employee benefit plans.


      Employee Benefit Plans Industry Developments -- Audit Risk Alert
    • This Audit Risk Alert focuses on emerging practice issues and current economic, accounting and auditing developments in the Employee Benefit Plans industry.  

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    403(b) Plan Resource Center

    Checklist Find general information on AICPA.org about IRC section 403(b) retirement plans and DOL regulations requiring annual financial statement audits for ERISA-covered 403(b) plans.
    Published on August 28, 2014

    403(b) Sample Auditor Request List for Plan Information

    Tools 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
    Published on August 28, 2014

    Plan Sponsor Resource Center

    Overview The AICPA Employee Benefit Plan Audit Quality Center has compiled helpful tools and resources for plan sponsors, administrators and trustees.
    Published on August 22, 2014

    AICPA Testimony on Outsourcing Employee Benefit Plan Services

    Testimony On August 19, 2014, the Employee Benefit Plan Audit Quality Center submitted written testimony to the ERISA Advisory Council on outsourcing employee benefit plan services.
    Published on August 21, 2014

    AICPA Comment Letter on Exposure Draft of a Proposed Statement of Financial Accounting Concepts

    Comment Letter AICPA Comment Letter on Exposure Draft of a Proposed Statement of Financial Accounting Concepts - Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements
    Published on August 21, 2014

    EBP Testimony and Comment Letters

    Overview Following are transcripts of AICPA testimony and comment letters related to various employee benefit plan accounting, reporting, and audit issues.
    Published on August 20, 2014

    EBPAQC Internal Control Communications

    Toolkit Find information about communications auditors are required to make in connection with their EBP financial statement audits
    Published on June 24, 2014

    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 May 23, 2014

    Internal Control

    Overview The Center has compiled tools and resources to assist members in their consideration of internal control in their EBP financial statement audits.
    Published on May 23, 2014

    EBPAQC_Plan_Advisory_on_Monitoring_Outsourced_Functions_highres

    Brochure This advisory provides information to assist a plan sponsor, administrator, or trustee in understanding the importance and benefits of an effective monitoring program over third-party service providers performing recordkeeping & reporting functions for their EBP.  High resolution version which includes bleed and crop marks and can be used for offset printing.
    Published on May 05, 2014

    Effective Monitoring of Third Party Service Providers to EBP audit clients

    Sample Letter An illustrative client transmittal letter for sending the plan advisory.
    Published on May 05, 2014

    EBP Discussion Memo - Observations About Current EBP Accounting

    Comment Letters This EP discussion memorandum, provided to the FASB, identified areas in current accounting affecting employee benefit plans that are conflicting, redundant, irrelevant, or incomplete due to the specialized characteristics of plans.
    Published on April 22, 2014

    EBPAQC Common Audit Deficiencies

    Guidance To provide the auditor with a reasonable basis for concluding (a) whether all covered employees have been properly included in employee eligibility records and, if applicable, in contribution reports and (b) whether accurate participant data for eligible employees were supplied to the plan administrator and, if appropriate, to the plan
    Published on March 13, 2014

    Fraud in Employee Benefit Plans Resource Center

    Overview Tools and resources to assist members in their consideration of fraud in their employee benefit plan audits.
    Published on March 11, 2014

    EBPAQC Resources and Tools

    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.
    Published on February 25, 2014

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    Related AICPA Products



    Employee Benefit Plans - Audit and Accounting Guide

    Considered the industry standard resource, this Guide provides practical guidance for Employee Benefit Plan accounting and auditing. Packed with information on new requirements; including offsetting of derivatives, financial assets and financial liabilities, and technical corrections and improvements, this Guide is an indispensable resource.



    Not-for-Profit Entities - Audit and Accounting Guide

    Considered the industry standard resource and updated as of March 1, 2014, this resource provides practice guidance for industry accounting and authoritative auditing. Packed with information to help with complex topics such as: fair value considerations, accounting for contributions and grants, reporting donor restrictions, and guidance on functional expenses and joint costs.

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