Based on the AICPA Competency Framework: Employee Benefit Plan Auditing, these learning resources are designed to enhance CPAs’ knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. Use these resources to build competencies around auditing employee benefit plans and set yourself apart in the market so that clients and employers feel confident in your work and ability to conduct these audits.
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This document provides information about the nature and characteristics of stable value investments, the risks associated with such investments, and references to the...
This checklist is a non-authoritative practice aid to assist member firm designated ERISA audit partners in assessing their firm's preparedness for the ERISA audit...
This document provides general information about employee benefit plan parties in interest and prohibited transactions under ERISA.
This primer provides an overview of various types of products offered by insurance companies.
The AICPA Professional Ethics Division has compiled this list of quality issues found in its investigations of employee benefit plan audits over the last two years.
The tool is intended to assist members in documenting procedures and findings related to controls at a service organization.
Designed to assist you in identifying and implementing best practices for your firm’s ERISA employee benefit plan audit practice.
This document provides an overview of the parties that may be involved in EBP financial reporting process.
This document is intended to assist members in their consideration of fraud in employee benefit plan financial statement audits.