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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
    337.5 KB Download
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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
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    Resources
    Plan sponsor resources
    May 03, 2022
    1 min read
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    EBPAQC mission and requirements
    Jun 30, 2021
    21 min read
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    EBPAQC Firm Members
    Apr 03, 2022
    1.4 MB Download
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    Documentation of use of a type 2 service auditor’s report tool
    May 03, 2019
    119.6 KB Download
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    Performing quality ERISA employee benefit plan audits: Firm best practices
    Mar 16, 2018
    575.1 KB Download

    Just for EBPAQC Firm Members

    NFP Section Benefit Icon - Webast archive non-member
    EBPAQC Webcasts

    View archive of webcasts and watch sessions.

    Section Benefit Icon -Library nonmember
    EBPAQC Primers

    Practice tools with a general overview of various EBP topics

    Tax Section Benefit Icon - Annual Tax Compliance Kit nonmember
    Engagement Tools/Aids

    Nonauthoritative tools to plan, perform & document EBP audits

    Already an EBPAQC Firm member? Log in with your AICPA.org account to access your content.
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    OR Learn more about the EBPAQC Members

    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 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.

      Join Now

      Contact EBPAQC

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

      Contact us
      View all News

      News

      promoting equity
      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
      LOCKED
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      FinREC proposes revenue recognition guidance on employee benefit plans
      Jul 20, 2021
      1 min read
      View all News
      View all CPE & Learning

      CPE & Learning

      Conference
      AICPA & CIMA Employee Benefit Plans Conference
      Onsite, Live Online, Live Online Select 8
      Level: Intermediate
      CPE Credits:
      12 - 23
      Conference
      Form 5500 Workshop
      Onsite 3:30pm–7pm ET, Live Online 3:30pm–7pm ET
      Level: Basic
      CPE Credits:
      3.5
      Publication
      2021 Employee Benefit Plans: Audit and Accounting Guide
      Paperback, E-Book
      $165 - $215
      View all CPE & Learning
      View all Professional Insights

      Professional Insights

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

      This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.

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