About the Expert Panel
The Employee Benefit Plans Expert Panel serves the needs of AICPA members on financial and business reporting and audit and attest matters. The expert panel protects the public interest by bringing together knowledgeable parties in the employee benefit plans industry to deliberate and come to agreement on key employee benefit plans issues.
Employee Benefit Plan Audit Quality Center
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
Expert Panel Projects
Working Draft - AICPA Multiemployer Benefit Plans Chapter and Illustrative Financial Statements
AICPA Multiemployer Benefit Plans Chapter and Illustrative Financial Statements
The Financial Reporting Executive Committee (FinREC) of the AICPA has issued a working draft of a proposed multiemployer benefit plans (ME plans) chapter and illustrative financial statements for inclusion in the AICPA Audit and Accounting Guide Employee Benefit Plans. The proposed ME plan chapter and illustrative financial statements were developed to assist preparers of multiemployer financial statements in preparing financial statements in conformity with accounting principles generally accepted in the United States of America and to assist auditors in auditing and reporting on such financial statements in accordance with generally accepted auditing standards.
Below you will find a link to the working draft of the proposed ME plans chapter and illustrative financial statements. The purpose of the working draft is to solicit comments from preparers, auditors, and users of multiemployer plans financial statements and other interested parties.
The AICPA invites comments on all matters in the proposed multiemployer plans chapter and illustrative financial statements. Comments on the working draft should be sent by electronic mail to firstname.lastname@example.org or addressed to Di Krupica, Product Management & Development, 220 Leigh Farm Road, Durham, NC 27707-8110, in time to be received by November 6, 2018.
Past Meeting Highlights
The Employee Benefit Plan expert panel currently does not make publicly available minutes and highlights from their past meetings.
Shelly Desbois, Technical Manager
Members of the Expert Panel
Beth Thompson (Chair), KPMG LLP
Darlene Bayardo, BDO USA, LLP
Eileen Brassil, Legacy Professionals LLP
Michelle Buckley, Meaden & Moore
Sandi Carrier, Deloitte & Touche LLP
Greg Clark, Gregory M. Clark, CPA
Judith Goldberg, EY
Josephine Hammond, RSM US LLP
Chip Harris, RubinBrown LLP
Kathleen McLaughlin, Grant Thornton LLP
Stacy Meyer, CliftonLarsonAllen LLP
Kriste Naples-DeAngelo , EisnerAmper LLP
David Torrillo, Torrillo & Associates, LLC
Michele Weldon, PricewaterhouseCoopers LLP