The EBPAQC tool, Changes are coming to your benefit plan audit, assists employee benefit plan auditors in talking to their plan clients about AICPA SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA. This document highlights:
When the changes will become effective
The reason the SAS No. 136 was issued
What changes plan sponsors can expect
Changes that affect plan management’s responsibilities related to the audit process
How plan sponsors