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.

    Spotlight

    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. 347
    New EBPAQC Tool on EBP Deficiencies Noted in DOL Study; DOL Advisory on Fidelity Bonding Requirements; Member Forum Contest

    EBPAQC Alert No. 346
    DOL Report on Assessing the Quality of Employee Benefit Plan Audits; AICPA's Initiatives and Resources to Improve Audit Quality; EBP Audit Quality and Firm Best Practices Webinar

    EBPAQC Alert No. 345
    Upcoming Webinars Registration Information: EBP Current Year Audit Issues; EBP Investment Reporting, Disclosures and Auditing; EBP Audit Quality and Firm Best Practices

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