Plan Sponsor Resource Center
Find an EBPAQC Member Firm (by firm name or by state).
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.
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.
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.