Plan Sponsor Resource Center

The AICPA Employee Benefit Plan Audit Quality Center has compiled the following helpful tools and resources for plan sponsors, administrators and trustees: 

Find an EBPAQC Member Firm (by firm name or by state).
Tools, Resources and Articles

Audit Quality and Auditor Selection
One of the most important duties of the plan administrator is to hire an independent auditor for the plan. A quality audit helps ensure the financial integrity of a plan and protect plan assets. A quality audit also will help a plan administrator carry out its legal responsibility to file a complete and accurate annual return/report for the plan each year. 

Resource Centers
403(b) Plans
Find general information about IRC section 403(b) retirement plans and DOL regulations requiring annual financial statement audits for ERISA-covered 403(b) plans.

Fair Value Measurements FASB ASC 820
The Center has compiled and developed resources to assist plan sponsors in understanding FASB ASC 820, Fair Value Measurement

DOL/Regulatory Resources
The Department of Labor provides numerous resources for employee benefit plan auditors and Form 5500 and financial statement preparers, as well as individuals who select auditors.

RFP and Auditor Evaluation Process Checklist for Plan Sponsors
This tool can assist plan sponsors and other stakeholders in the request for proposal (RFP) and evaluation process to obtain quality financial statement audit services. It also discusses the RFP evaluation and auditor selection process and how to find an auditor.