Many employee benefit plan auditors provide nonattest services for their employee benefit plan audit clients. This non-authoritative EBPAQC tool was developed jointly by the Employee Benefit Plan Audit Quality Center and AICPA Professional Ethics to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting their assessment of whether:
The nonattest services impair their independence
They have performed any “prohibited” nonattest services
Their understanding with the client has been established and documented in writing
This tool is