EBP audit considerations and reminders
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
The word "Audit" spelled out in wooden letters
Resources

EBP audit considerations and reminders

2 years ago · 282.7 KB Download

Resource

available

As practitioners perform or prepare to perform current-year audits of employee benefit plans (EBPs), we highlight certain matters that deserve a heightened degree of awareness. Specifically, this report addresses:

  • Regulatory and legislative activity related to the COVID-19 pandemic;

  • Financial reporting repercussions of COVID-19 and related auditing considerations;

  • ASU 2017-06, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting (A Consensus of the Emerging Issues Task Force);

  • New mortality tables and scales; and

  • Delay of the effective dates of the new ERISA audit reporting standard and other auditing standards.

Download the EBP audit reminders report

File name: CPEA-employee-benefit-plan-audits.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