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 a general description of the statutory and regulatory basis for the limited scope audit exemption and other key topics.
This tool is to intended to help plan administrators understand their responsibilities for determining the acceptability of a limited scope certification and much more.
The tool is intended to assist members in documenting their evaluation of whether a certification provided by a qualified institution meets the requirements.