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.

    Tools You Can Use 

    Additional Resources 

      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.  

      Technical Practice Aids
    Contains 70 technical practice Q&As specifically related to employee benefit plan auditing and accounting issues.

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    DOL AICPA Independence Rule Comparison

    Tools Summary to assist members in understanding some of the more common DOL and AICPA independence rules that affect auditors of employee benefit plans.
    Published on October 30, 2014

    EBP TIS Section No Index

    Tools Readers are encouraged to read these TIS sections as a collective set of guidance.
    Published on October 30, 2014

    General Accounting and Auditing

    Article 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.
    Published on October 02, 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 September 24, 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 September 19, 2014

    EBPAQC Plan Advisory on EBP - Financial Statement Audits

    Brochure Employee Benefit Plans—Financial Statement Audits, to assist plan sponsors, plan administrators, and trustees better understand the independent audit of the financial statements of an employee benefit plan
    Published on September 18, 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 September 09, 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 audito
    Published on September 09, 2014

    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 September 09, 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 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

    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


    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

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    Related AICPA Products

    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.

    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.

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