ERISA Section 103(a)(3)(C) audits of employee benefit plans primer
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ERISA Section 103(a)(3)(C) audits of employee benefit plans primer

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This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a general understanding of ERISA Section 103(a)(3)(C) audits of employee benefit plans under the Employee Retirement Income Security Act of 1974 (ERISA).

This document includes:

  • a general description of the statutory and regulatory basis that permits the plan administrator to make the ERISA Section 103(a)(3)(C) audit election

  • what constitutes a proper certification from a qualified institution

  • management’s responsibilities

  • the ERISA Section 103(a)(3)(C) audit in the current environment

  • the effect of the ERISA Section 103(a)(3)(C) audit election on the independent auditor’s responsibilities

Download the ERISA Section 103(a)(3)(C) audits of employee benefit plans primer

File name: erisa-section-103-a-3-c-audits-of-employee-benefit-plans-primer.pdf

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