EBP FAQ, illustrative reports for initial year SAS 136 implementation

The Employee Benefit Plans Industry FAQ with Illustrative Auditor’s Reports for Initial Year of Implementation of SAS No. 136, as Amended, document has been developed to aid practitioners as they apply AICPA Statement on Auditing Standards (SAS) No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, as amended, in their audits of financial statements of employee benefit plans subject to the Employee Retirement Income Security Act of 1974 (ERISA) in