Publication Release Schedule
Looking for the latest AICPA publications? Wondering when the next edition of your go-to resource will be available? The table below highlights upcoming and recently released publications. For more information on the industries and topics on which the AICPA provides resources, visit our Key Topics and Industries
page. The AICPA also offers its members certain free resources related to financial reporting, which are available at the Financial Reporting Center
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||It is common for an employee benefit plan administrator to use a third-party administrator or service organization to process certain transactions on behalf of the employee benefit plan. SOC 1SM reports assist user auditors in obtaining an understanding of the user entity, including its internal control. In addition, the SOC 1 report provides information to user auditors for the purposes of planning and performing an audit of a user entity’s financial statements.
This practice aid addresses how a SOC 1 report should be considered in the audit of an employee benefit plan and which audit procedures should be applied to the information in the SOC 1 report.
This practice aid provides tools to help you in your audit of employee benefit plans, such as the following:
- Audit Program: Auditing the Financial Statements of an Employee Benefit Plan That Uses a Service Organization
- Planning Checklist for Audits of Employee Benefit Plans That Use a Service Organization
- Documentation of Use of a Type 2 Service Auditor’s Report in an Audit of an Employee Benefit Plan’s Financial Statements
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