The Center has compiled tools and resources to assist members in preparing required auditor communications in connection with their EBP financial statement audits.
Examples of Internal Control Communications for Employee Benefit Plans
This non-authoritative document was prepared to assist Center members in preparing internal control communications to their employee benefit plan clients.
AU-C sec. 210, Terms of Engagement
AU-C sec. 260, The Auditor’s Communication With Those Charged With Governance
AU-C sec. 265, Communicating Internal Control Related Matters Identified in an Audit
AU-C sec. 9265, Communicating Internal Control Related Matters Identified in an Audit: Auditing Interpretations of Section 265
AU-C sec. 580, Written Representations
Employee Benefit Plans: Audit and Accounting Guide
The Guide contains guidance regarding required auditor communications and includes illustrative EBP engagement letters and management representation letter.
Accounting Trends & Techniques - Employee Benefit Plans
This tool includes illustrative management letters and comments.