A & A Resource Centers

    403(b) Sample Auditor Request List for Plan Information 

    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.

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    Health and Welfare Plans Resource Center

    Overview Health and welfare benefit plans may be either defined-benefit or defined contribution plans.  Because audit issues related to these plans are unique and often very complex, the Center has developed this resource Center to centralize resources useful to auditors of these plans. Archived webinar, Health and Welfare
    Published on January 15, 2016

    FASB ASC 820, Fair Value Measurement

    Overview Tools and resources to assist members in understanding fair value measurements and disclosure requirements.
    Published on January 12, 2016

    Stable Value Investments

    Overview Tools and resources to assist members in understanding and auditing stable value investments
    Published on January 12, 2016

    Documentation of Use of a Type 2 Service Auditors Report in an Audit of an Employee Benefit Plans Financial Statements

    Tools Documentation of Use of an Actuarial Report in an Audit of a Defined Benefit Pension Plan’s Financial Statements
    Published on December 22, 2015

    Auditor Communications Resource Center

    Overview Tools and resources to assist members in their preparing required auditor communications in connection with their EBP financial statement audits.
    Published on October 12, 2015

    Defined Benefit Pension Plans Resource Center

    Overview Defined benefit pension plans provide a promise to pay to participants specified benefits that are determinable and are based on such factors as age, years of service, and compensation.
    Published on October 12, 2015

    Employee Benefit Plans SOC 1 (SM) Reports and Service Organizations

    Overview The Center has compiled resources to assist employee benefit plan auditors in effectively using SOC 1 reports in their employee benefit plan audits.
    Published on October 12, 2015

    Pension Protection Act of 2006 Resource Center

    Overview On August 17, 2006, President Bush signed into law the Pension Protection Act of 2006 (the Act), which is the most comprehensive pension reform legislation since ERISA was enacted in 1974.
    Published on October 12, 2015

    Plan Investments Resource Center

    Overview Includes tools and resources to assist auditors in understanding various types of plan investments and in implementing the various accounting and auditing standards that relate to plan investments.
    Published on October 12, 2015

    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 30, 2015

    DOL EBSA Criminal Case Summaries

    Overview The Center recently revised and updated its popular tool on DOL criminal enforcement cases.
    Published on September 01, 2015

    Limited Scope Audits Resource Center

    Overview Information to assist auditors in performing limited scope audits
    Published on June 11, 2015

    Documentation of Use of a Type 2 Service Auditors Report in an Audit of an Employee Benefit Plans Financial Statements

    Tools This tool is intended to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting their assessment of whether the nonattest services impair their independence, whether they have performed any “prohibited” nonattest services.
    Published on May 12, 2015

    Auditor Independence Resource Center

    Overview AICPA provides information on the AICPA, DOL, and SEC rules regarding auditor independence.
    Published on March 02, 2015

    Alternative Investments

    Overview Tools and resources to assist members in auditing alternative investments
    Published on February 26, 2015

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