Valuing and Reporting Plan Investments

Investments are the most significant asset in a benefit plan, and plan management is responsible for ensuring proper valuation and reporting of those assets. Each different investment has unique valuation and disclosure considerations.  The AICPA Employee Benefit Plan Audit Quality Center has prepared the Plan Advisory, Valuing and Reporting Plan Investments, to assist plan sponsors in understanding their responsibilities for valuing and reporting their plan investments. It is a comprehensive document that contains information about your responsibility for reporting plan investments, how plan investments are reported, investment valuation and related disclosures, your responsibility for valuing investments and establishing internal controls, special considerations for alternative investments, investment information you should request from the plan trustee or custodian, how your independent auditor can assist you, and where to obtain additional information.

Sample Client Transmittal Letter for Plan Investment Plan Advisory
This document may be used by plan auditors for transmitting the Plan Advisory to their employee benefit audit clients.

Valuing and Reporting Plan Investments (High Resolution)
This is a high resolution version of the document which includes a bleed and crop marks and can be used for offset printing.

Instructions for Printing the Plan Advisory
Use these specifications when printing the Plan Advisory in booklet format.