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