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Employee Benefit Plans

Meet the challenges of performing quality employee benefit plan (EBP) audits in this unique and complex area. The AICPA has established the Employee Benefit Plan Audit Quality Center (EBPAQC), a firm-based voluntary membership center for firms that audit EBPs. The AICPA also has audit and accounting guidance conferences, CPE and learning and EBP audit certificate programs and exams to support members in EBP auditing. Bookmark this page to stay on top of employee benefit plan audit developments and resources that help you deliver valuable audit services to employee benefit plans.

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Resources

ERISA employee benefit plan financial statement audit special considerations

Jan 18, 2022

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Resources

SAS No. 136 (AU-C section 703) resource center

Jan 21, 2022

1 min read

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Resources

ERISA Section 103(a)(3)(C) audits resource center

Feb 19, 2021

Resources

Plan sponsor resources

May 03, 2022

1 min read

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EBPAQC mission and requirements

Documentation of use of a type 2 service auditor’s report tool

May 03, 2019

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Performing quality ERISA employee benefit plan audits: Firm best practices

Mar 16, 2018

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Just for EBPAQC Firm Members

NFP Section Benefit Icon - Webast archive non-member

EBPAQC Webcasts

View archive of webcasts and watch sessions.

EBPAQC Primers

Practice tools with a general overview of various EBP topics

Engagement Tools/Aids

Nonauthoritative tools to plan, perform & document EBP audits

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Resources

The AICPA's Employee Benefit Plan resources provide a wide variety of helpful guides, checklists and more designed to keep you on top of things.

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Employee Benefit Plans Subtopics

Employee Benefit Plans Resources

Employee Benefit Plan Audit Quality Center

The Center is a voluntary membership organization for firms that perform or are interested in performing ERISA employee benefit plan audits.

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Contact EBPAQC

Please email us for more information about Employee Benefit Plans audit quality.

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News

The ins and outs of equity compensation

Mar 28, 2022

・2 min read

AICPA Insights Blog

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AICPA Releases New FAQ for Employee Benefit Plan Auditors

Sep 14, 2021

2 min read

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FinREC proposes revenue recognition guidance on employee benefit plans

Jul 20, 2021

1 min read

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CPE & Learning

Publication

2021 Employee Benefit Plans: Audit and Accounting Guide

Paperback, E-Book

$165 - $215

CPE Self-study

Audits of Employee Benefit Plans Subject to ERISA

Employee Benefit Plans: Audit and Accounting Guide

Online subscription

$175 - $225

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Professional Insights

3 EBP audit considerations in 2021

Apr 08, 2021

・2 min read

AICPA Insights Blog

More Employee Benefit Plans Professional Insights will be released in the future

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