EBP audit considerations and reminders
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EBP audit considerations and reminders

2 years ago · 282.7 KB Download

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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

Download the EBP audit reminders report

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

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