Plan Advisories

The AICPA EBPAQC prepared the following comprehensive Plan Advisories to assist plan sponsors, administrators and others in carrying out their fiduciary responsibilities.

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New! - Statement on Auditing Standards No. 136

Quality Audit

The Importance of Hiring a Quality Auditor to Perform Your Employee Benefit Plan Audit

Valuing Plan Investments

Valuing and Reporting Plan Investments

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New! - ERISA Section 103(a)(3)(C) audits

Internal Control

The Importance of Internal Controls in Financial Reporting and Safeguarding Plan Assets

Auditor Communications

Understanding Auditor Communications

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New! - Partial Employee Benefit Plan Terminations

Monitoring Outsourced Recordkeeping

Effective Monitoring of Outsourced Plan Recordkeeping and Reporting Functions

Retaining Plan Records

Importance of Retaining and Protecting Employee Benefit Plan Records