Plan Sponsor Resource Center
The AICPA Employee Benefit Plan Audit Quality Center has compiled the following helpful tools and resources for plan sponsors, administrators and trustees:
Find an EBPAQC Member Firm (by firm name or by state).
Find an EBPAQC Member Firm (by firm name or by state).
Tools, Resources and Articles
Audit Quality and Auditor Selection
One of the most important duties of the plan administrator is to hire an independent auditor for the plan. A quality audit helps ensure the financial integrity of a plan and protect plan assets. A quality audit also will help a plan administrator carry out its legal responsibility to file a complete and accurate annual return/report for the plan each year.
Audit Quality and Auditor Selection
One of the most important duties of the plan administrator is to hire an independent auditor for the plan. A quality audit helps ensure the financial integrity of a plan and protect plan assets. A quality audit also will help a plan administrator carry out its legal responsibility to file a complete and accurate annual return/report for the plan each year.
Conditions for plan management to elect an ERISA Section 103(a)(3)(C) audit
This tool is intended to assist plan management in assessing whether the conditions for electing an ERISA Section 103(a)(3)(C) audit have been met.
This tool is intended to assist plan management in assessing whether the conditions for electing an ERISA Section 103(a)(3)(C) audit have been met.
New Audit Standards for Employee Benefit Plans: An Overview for Plan Management Plan Advisory
This tool provides plan management (the plan sponsor, administrator, or trustee) with an understanding of new audit requirements in SAS No. 136 for performing and reporting on an audit of employee benefit plan financial statements subject to ERISA.
This tool provides plan management (the plan sponsor, administrator, or trustee) with an understanding of new audit requirements in SAS No. 136 for performing and reporting on an audit of employee benefit plan financial statements subject to ERISA.
Plan Advisories
The AICPA Employee Benefit Plan Audit Quality Center prepares Plan Advisories for plan sponsors, administrators, and trustees. These comprehensive documents contain information to assist them in understanding their fiduciary and other responsibilities with respect to various aspects of their plans.
The AICPA Employee Benefit Plan Audit Quality Center prepares Plan Advisories for plan sponsors, administrators, and trustees. These comprehensive documents contain information to assist them in understanding their fiduciary and other responsibilities with respect to various aspects of their plans.
DOL/Regulatory Resources
The Department of Labor provides numerous resources for employee benefit plan auditors and Form 5500 and financial statement preparers, as well as individuals who select auditors.
RFP and Auditor Evaluation Process Checklist for Plan Sponsors
This tool can assist plan sponsors and other stakeholders in the request for proposal (RFP) and evaluation process to obtain quality financial statement audit services. It also discusses the RFP evaluation and auditor selection process and how to find an auditor.
This tool can assist plan sponsors and other stakeholders in the request for proposal (RFP) and evaluation process to obtain quality financial statement audit services. It also discusses the RFP evaluation and auditor selection process and how to find an auditor.
