Employee Benefit Plan Audit Quality Center
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.
This advisory provides an understanding of the importance of properly maintaining plan records, including retention requirements under ERISA, and the plan administrator’s responsibilities for protecting personally identifiable and other sensitive information.
This audit advisory assists members in properly applying the risk assessment standards in employee benefit plan audits.
This non-authoritative document was prepared by the EBPAQC to help plan auditors understand cybersecurity risk in employee benefit plans, and to discuss cybersecurity risk, responsibilities, preparedness, and response with plan clients.
About the Center
Resources & Tools
EBPAQC Member Logos
New EBPAQC member logos are now available. Download them and showcase your membership in the Center! Check out the FAQs for ideas on how to use the logos >