EBP Accounting and Auditing Resource Centers

403(b) Plans
Find general information about IRC section 403(b) retirement plans and DOL regulations requiring annual financial statement audits for ERISA-covered 403(b) plans.

Auditor Communications
Find information about communications auditors are required to make in connection with their EBP financial statement audits.

Auditor Independence 
Find general information about DOL and AICPA auditor independence rules.

Cybersecurity and Employee Benefit Plans: Questions and Answers
This non-authoritative document was prepared by the EBPAQC to help plan auditors understand cybersecurity risk in employee benefit plans, and to discuss cybersecurity risk, responsibilities, preparedness, and response with plan clients.

Defined Benefit Pension Plans
Find general information about defined benefit pension plans requiring annual financial statement audits under ERISA.

Employee Benefit Plan Risk Assessment Resource Center
Find information, tools and resources for performing risk assessment in an EBP financial statement audit.

Employee Benefit Plans: SOC 1^® Reports and Service Organizations
Find information to assist employee benefit plan auditors in effectively using SOC 1 reports in their employee benefit plan audits.

Employee Stock Ownership Plans (ESOP)
Find general information about Employee Stock Ownership Plans (ESOP) requiring annual financial statements audits under ERISA.

ERISA Section 103(a)(3)(C) Audits
The Center has compiled tools and resources to assist members and plan clients in understanding and performing ERISA Section 103(a)(3)(C) audits

Form 11-K Audits
Find information about Form 11-K plan audits, including links to SEC regulations, PCAOB standards, tools, past center Live Forums and more.

Fraud in Employee Benefit Plans
Find general information about fraud in ERISA employee benefit plans.

Health and Welfare Benefit Plans
Find general information about health and welfare benefit plans requiring annual financial statement audits under ERISA.

Initial Audits of Employee Benefit Plans
Find references to auditing guidance related to initial audits of employee benefit plans.

Internal Control
Find information about the auditor’s consideration of internal control in an EBP financial statement audit.

Limited Scope Audits
Find information about limited scope audits, including links to ERISA regulations and DOL guidance, authoritative literature, regulations, past center calls, tools, and more.

Multiemployer Employee Benefit Plan Audits
Find information about audits of multiemployer employee benefit plans.

Plan Investments
Find information about plan investments, including investment types, accounting and reporting issues, audit issues, and references to technical audit and accounting guidance. Also find tools and resources to help you understand and audit plan investments.

Parties in Interest and Prohibited Transactions
Find information on certain plan transactions with parties in interest that are prohibited under ERISA Sections 406 and 407 and are required, without regard to their materiality, to be disclosed in the plan’s annual report to the DOL.

SAS No. 136 resource center
The Center has compiled tools and resources to assist members and plan clients in implementing SAS No. 136 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, as amended (EBP standard).