Employee Benefit Plans - Financial Statement Audits

Guide:  Guidance for aid trustees and administrators to better understand independent audit process employee benefit plan financial statements.
Published on May 06, 2013

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 April 10, 2013

Effective Monitoring of Outsourced Plan Recordkeeping and Reporting Functions

Brochure:  Hiring a third party provider to perform plan administration services is a fiduciary function and, as such, plan administrators are required to periodically monitor their service providers to ensure they are performing the agreed-upon services.
Published on March 22, 2013

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 March 12, 2013

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 March 12, 2013

The Importance of Internal Controls in Financial Reporting and Safeguarding Plan Assets

Brochure:  The AICPA Employee Benefit Plan Audit Quality Center has prepared the Plan Advisory, The Importance of Internal Controls in Financial Reporting and Safeguarding Plan Assets, to assist plan administrators in understanding their responsibilities for establishing, maintaining, and monitoring internal controls at their plans.
Published on March 05, 2013

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 March 05, 2013

Offset Printing Instructions for EBP Financial Statement Audits Plan Advisory

Article:  A high resolution version in booklet format of the Plan Advisory is available on the Center Web site which can be used for offset printing. Center members may reprint and reuse all or portions of the Plan Advisory for intrafirm or client use or otherwise
Published on March 01, 2013

Plan Advisory - Understanding Auditor Communications - Low Res

Brochure:  This advisory provides information to assist plan sponsors and others in understanding auditor communications they may receive from their plan auditors. Low resolution version for desktop printing.
Published on November 01, 2012

Valuing & Reporting Plan Investments

Brochure:  This advisory provides information to assist plan sponsors in understanding their responsibilities for valuing and reporting plan investments. Discusses responsibilities, special considerations, obtaining information, examples of suggested controls to consider, and more. Low resolution version for desktop printing.
Published on July 12, 2011

Offset Printing Instructions for Plan Advisory on Effective Monitoring of Outsourced Plan Recordkeeping and Reporting Fu...

Toolkit:  A high resolution version in booklet format of the Plan Advisory is available on the Center website which can be used for offset printing.
Published on February 21, 2011

Valuing and Reporting Plan Investments

Overview:  Investments are the most significant asset in a benefit plan, and plan management is responsible for ensuring proper valuation and reporting of those assets. Each different investment has unique valuation and disclosure considerations.
Published on February 21, 2011

Offset Printing Instructions for Plan Advisory on Valuing and Reporting Plan Investments

Article:  A high resolution version in booklet format of the Plan Advisory is available on the Center website which can be used for offset printing. Center members may reprint and reuse all or portions of the Plan Advisory for intra-firm or client use or otherwise i
Published on February 21, 2011

Understanding Auditor Communications

Overview:  This plan advisory provides information to plan sponsors and others to assist them in better understanding the communications they may receive from their plan auditors.
Published on February 21, 2011

Offset Printing Instructions for Auditor Communications Plan Advisory

Sample Letter:  Offset printing instructions for high resolution version of the auditor communications plan advisory
Published on February 21, 2011