Common deficiencies in ERISA Section 103(a)(3)(C) audit certifications tool
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
Abstract orange image
Resources

Common deficiencies in ERISA Section 103(a)(3)(C) audit certifications tool

1 year ago · 269.6 KB Download

Resource

available

This EBPAQC tool helps:

  • Plan administrators understand their responsibilities for determining the acceptability of an ERISA Section 103(a)(3)(C) audit certification

  • Auditors understand their responsibilities related to the certification

  • Both plan administrators and auditors identify common deficiencies in ERISA Section 103(a)(3)(C) audit certifications, including no certification or incomplete certification, omissions or errors in the certification, information improperly certified, and incorrect/improper information certified

It also includes an illustration of a proper certification. This tool may be used in conjunction with other EBPAQC resources, including:

  • Conditions for plan management to elect an ERISA Section 103(a)(3)(C) audit

  • Documentation of the auditor’s evaluation of management’s assessment of an ERISA Section 103(a)(3)(C) audit certification

  • EBPAQC Primer, ERISA Section 103(a)(3)(C) audits of employee benefit plans

Download the Common-Deficiencies-in-Limited-Scope-Certifications

File name: common-deficiencies-in-erisa-section-103a3c-certifications.pdf

What did you think of this?

Every bit of feedback you provide will help us improve your experience

What did you think of this?

Every bit of feedback you provide will help us improve your experience

Related content