EBPAQC Resources 

    To help CPAs meet the challenges of performing quality audits in the unique and complex employee benefit plan area, the Center has assembled a wide variety of resources and tools, including accounting and auditing resource centers, primers, and plan advisories.

    Additional Resources 

    Member-to-Member Discussion Forum

    The EBPAQC Member Discussion Forum provides you with an opportunity to network, exchange information, share best practices, and discuss issues with other member firms.
     
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      Employee Benefit Plans: Audit and Accounting Guide
    • Acquire definitive guidance for successful solutions to the unique problems of auditing and reporting on financial statements for all types of employee benefit plans.


      Employee Benefit Plans Industry Developments -- Audit Risk Alert
    • This Audit Risk Alert focuses on emerging practice issues and current economic, accounting and auditing developments in the Employee Benefit Plans industry.  

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    EBP Discussion Memo - Observations About Current EBP Accounting

    Comment Letters This EP discussion memorandum, provided to the FASB, identified areas in current accounting affecting employee benefit plans that are conflicting, redundant, irrelevant, or incomplete due to the specialized characteristics of plans.
    Published on April 22, 2014

    EBPAQC Common Audit Deficiencies

    Guidance To provide the auditor with a reasonable basis for concluding (a) whether all covered employees have been properly included in employee eligibility records and, if applicable, in contribution reports and (b) whether accurate participant data for eligible employees were supplied to the plan administrator and, if appropriate, to the plan
    Published on March 13, 2014

    Fraud in Employee Benefit Plans Resource Center

    Overview Tools and resources to assist members in their consideration of fraud in their employee benefit plan audits.
    Published on March 11, 2014

    Internal Control Resource Center

    Overview The Center has compiled tools and resources to assist members in their consideration of internal control in their EBP financial statement audits.
    Published on March 03, 2014

    EBPAQC Resources and Tools

    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.
    Published on February 25, 2014

    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 February 21, 2014

    Multiemployer Employee Benefit Plan Audits

    Overview The Center has compiled tools and resources to assist members in their audits of multiemployer employee benefit plans.
    Published on February 21, 2014

    EBP Testimony and Comment Letters

    Overview Following are transcripts of AICPA testimony and comment letters related to various employee benefit plan accounting, reporting, and audit issues.
    Published on December 27, 2013

    The Importance of Internal Controls in Financial Reporting and Safeguarding Plan Assets

    Brochure The AICPA Employee Benefit Plan Audit Quality Center has prepared the Plan Advisory, The Importance of Internal Controls in Financial Reporting and Safeguarding Plan Assets, to assist plan administrators in understanding their responsibilities for establishing, maintaining, and monitoring internal controls at their plans.
    Published on December 24, 2013

    The Importance of Internal Controls in Financial Reporting and Safeguarding Plan Assets

    Brochure This advisory provides information to assist a plan sponsor, administrator, or trustee in understanding how internal control over financial reporting is critical to their plan.  It addresses why internal control is important, the basics of internal control, establishing cost-effective controls, and more.  This is a high resolution version that includes crop
    Published on December 24, 2013

    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 November 25, 2013

    AICPA 403(b) testimony July 21 ERISA Advisory Council Working Group Hearing

    Testimony On July 21, 2011, Robert Lavenberg, CPA, testified on behalf of the AICPA before the ERISA Advisory Council Working Group on Current Challenges and Best Practices for ERISA Compliance for 403(b).
    Published on November 19, 2013

    Fraud Risk Factors Specific to Employee Benefit Plans

    Tools This document was developed to assist members in the consideration of fraud in their employee benefit plan audits.
    Published on November 13, 2013

    DOL EBSA Criminal Case Summaries

    Case Study The AICPA Employee Benefit Plan Audit Quality Center has developed this summary analysis of the U.S. Department of Labor (DOL) Employee Benefit Security Administration’s criminal enforcement actions involving employee benefit plans during the period January 2006 through September 2013 to assist members in their consideration of fraud in
    Published on November 13, 2013

    Fraud Risk Factors Specific to Employee Benefit Plans

    Tools Risk factors are further classified based on the three conditions generally present when fraud exists
    Published on November 08, 2013

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