SAS 136: The ERISA Section 103(a)(3)(C) audit election
Plan administrators should consider all implications of an ERISA Section 103(a)(3)(C) election before the election is made.
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SAS 136: Preparation before year end
Before year end, plan administrators or trustees and their auditors should discuss certain preconditions of the audit.
SAS 136: Changes for employee benefit plans and their auditors
SAS 136 will affect audits of employee benefit plans subject to ERISA effective for periods ending on or after December 15, 2021.
Performing a 401(k) retirement plan self-checkup
When an employer sponsors a retirement plan for its employees, it must carefully consider, and continually monitor, the plan provisions.
Cybersecurity issues for plan sponsors
The Department of Labor is working on guidance addressing cybersecurity issues as they relate to plan sponsors and third-party providers.
Partial plan terminations, 2020 and COVID-19
A consequence of COVID-19 reductions is potential partial plan termination. Learn the requirements of a partial plan termination.
Proposed quality management standards
The Auditing Standards Board has issued three proposed new standards for quality management at the firm and engagement levels.
Audit & Accounting Guide for employee benefit plans updated
An updated AICPA guide addresses the unique aspects of the preparation and auditing of employee benefit plan financial statements.