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SAS No. 136 Resources

The AICPA issued Statement on Auditing Standards No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, (SAS No. 136) for auditors who perform audits of financial statements of employee benefit plans subject to the Employee Retirement Income Security Act of 1974 (ERISA).

SAS No. 136

An overview of SAS No. 136 for

plan management

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

Advisory to provide an understanding of ERISA Section 103(a)(3)(C) audits of employee benefit plans subject to ERISA.

ERISA Section
103(a)(3)(C) Decision Tool

Tool to assist plan management in assessing whether the conditions for electing an ERISA Section 103(a)(3)(C) audit have been met.

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