To help CPAs meet the challenges of performing quality audits in this unique and complex area, the AICPA has established the Employee Benefit Plan Audit Quality Center, a firm-based voluntary membership center for firms that audit employee benefit plans.


    AICPA Competency and Learning
    Employee benefit plan audit learning resources are now available on the AICPA | CIMA Competency and Learning website, featuring new knowledge checks.
    Performing Quality ERISA Employee Benefit Plan Audits: Firm Best Practice
    Performing Quality ERISA Employee Benefit Plan Audits: Firm Best Practices, assists you in identifying and implementing best practices for your firm’s ERISA employee benefit plan audit practice.
    lock Planning Tool: Summary of Common EBP Audit Deficiencies
    Summary of Common EBP Audit Deficiencies, Audit Guidance, and Resources, describes some of the most common deficiencies noted in EBP audits by plan type, and provides references to suggested audit procedures in the AICPA Audit and Accounting Guide, Employee Benefit Plans

    About the Center 

    The Center is a voluntary membership organization for firms that perform or are interested in performing ERISA employee benefit plan audits. The Center was established to promote the quality of employee benefit plan audits.

    Resources & 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.

    Summary of EBPAQC resources and tools

    EBPAQC at 10 Years:  Continuing a Commitment to Quality 

    Member Discussion Forum 

    Network, exchange information, share best practices, and discuss issues with other member firms, like your own, that have demonstrated a commitment to audit quality. This forum is for members only. Visit our membership page for information on EBPAQC's benefits.

    Member-to-Member Discussion Forum

    EBPAQC Alerts 

    EBPAQC Alert No. 344
    EBP Audit Best Practices, Common EBP Audit Deficiencies, ESOP Appraisal Documentation; EBP Competency Framework and Learning Resources; AICPA Six-Point Plan to Improve Audits

    EBPAQC Alert No. 342
    Register for the 2015 Managers and Supervisors Audit Planning Rebroadcast; AICPA EBP Conference Virtual Option

    EBPAQC Alert No. 343
    Member Forum Contest; 2015 EBP Audit Guide/Risk Alert Now Available; New EBP Peer Review Checklist; ESOP Chapter Exposed for Public Comment

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