Employee benefit plans are vitally important to millions of Americans. Our profession takes our responsibility to protect those Americans very seriously. The AICPA and the profession have a long history of commitment to quality, continuous improvement and taking action to raise the bar on our performance.
The AICPA has developed numerous resources to assist you with performing employee benefit plan (EBP) audits.
EBP Audit Solutions
EBP Audit: Firm Best Practices
The EBPAQC has prepared this document to assist you in identifying and implementing best practices for your firm’s ERISA EBP audit practice. This tool is designed to be used by all firms that perform EBP audits, whether your firm performs just a few EBP audits or has (or is considering developing) a specialized EBP audit practice.
EBP Financial Reporting Process
AICPA EBP Competency Framework and Certificate Programs
The AICPA Competency Framework: Employee Benefit Plan Auditing is designed to help CPAs understand the knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. The framework is underpinned by the need for objectivity, integrity, and ethical behavior includes a commitment to continuously acquire new skills and knowledge.
The EBP Audit Certificate Programs are for auditors who seek to uphold audit quality and earn and prove their competencies to clients, prospects and peers.