AICPA logo
AICPA logo
  • Home
Employee Benefit Plans - Best Practices in Presentation and Disclosure
Audit & Assurance

Employee Benefit Plans - Best Practices in Presentation and Disclosure

An invaluable practice aid that offers clarity among a multitude of employee benefit plan GAAP disclosure requirements, regulatory and GAAS auditor reporting and certain other communication requirements.

$99 - $120
Do you have an AICPA membership? Log in to apply your member discount.




1 year

Product Number


 Business & partner 
Product Details

A tool for practitioners.

Gain clarity as you navigate the multitude of employee benefit plan requirements relating to GAAP disclosure, regulatory reporting, GAAS auditor reporting, and communication of other deficiencies in internal control.

This edition delivers an extensive refresher of the chapters dedicated to illustrative disclosures specific to:

  • defined benefit pension plans,
  • defined contribution retirement plans,
  • health and welfare benefit plans, and
  • other financial statement disclosures that may be applicable to all plans.

This invaluable practice aid has been designed as a tool to assist practitioners when:

  • evaluating management’s compliance with GAAP, IRS, and DOL regulatory disclosure requirements;
  • exploring issues identified in plans that may require financial statement disclosure, regulatory reporting, and consideration of communication as an “other deficiency” in internal control; and
  • reporting in accordance with professional auditing standards.

Key features

  • Illustrative examples: A compilation of illustrative examples bring an array of technical requirements to life through real-world application.
  • Newly added section indexes: Use the newly added section indexes to recall most common disclosure requirements and navigate to actual examples from current EBP filings.

Staring at a blank screen or piece of paper drains your energy and time, especially under the stress of filing deadlines. This compilation of examples provides a starting point for a majority of the circumstances you will encounter requiring presentation, disclosure, and communication in an EBP audit or filing. Easily customize examples for individual plan circumstances and bring your engagement across the finish line.

Who Will Benefit
  • Practitioners in firms of all sizes. Entities sponsoring employee benefit plans required to file audited financial statements. Individuals preparing, auditing, or assisting in the preparation of plan financial statements.benefit pension plans, defined contribution retirement plans, and health and welfare benefit plans. It has been designed to be beneficial for those practicing in smaller, regional, and large accounting firms.
More Details
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at

Contact us

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Ratings and reviews

Cancellation Policy
View our Cancellation policy here
Employee Benefit Plans - Best Practices in Presentation and Disclosure
Nonmember Price
Price excluding sales tax
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Related content