Pooled employer plans (PEPs) special considerations
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Pooled employer plans (PEPs) special considerations

10 months ago · 544.5 KB Download

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This Employee Benefit Plan Audit Quality Center (EBPAQC) special considerations resource assists in understanding pooled employer plans (PEPs) and potential complexities for auditors to consider in determining whether to accept a PEP financial statement audit engagement.
This resource discusses:

  • Unique characteristics of a PEP

  • How a PEP is different from other multiple employer plans (MEPs) and multiemployer plans

  • The DOL financial reporting requirements for a PEP

  • Unique items for auditors to consider, including engagement acceptance, understanding the entity, and audit

Download the Pooled employer plans (PEPs) special considerations

File name: Pooled-employer-plans-PEPs-special-considerations

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