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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

EBP audit special considerations

Jan 28, 2021

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Resources

SAS No. 136 resource center

Jan 26, 2021

1 min read

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Resources

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

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EBPAQC mission and requirements

The importance of hiring a quality auditor plan advisory

Jul 25, 2018

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

May 03, 2019

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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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