The October 2021 AICPA Peer Review Employee Benefit Plan Audit Engagement Checklist is now available.
The checklist has been updated to include:
Requirements associated with both SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, and
Engagements performed prior to implementing SAS No. 136.
This checklist was developed for use by reviewers of audits of employee benefit plans. It should be used in conjunction with other guidance materials issued to implement