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Valuing and Reporting Plan Investments Logo aicpa

  EBPAQC |   Free |   AICPA |

Investments are the most significant asset in a benefit plan, and plan management is responsible for ensuring proper valuation and reporting of those assets. Each different investment has unique valuation and disclosure considerations. The AICPA Employee Benefit Plan Audit Quality Center has prepared this Plan Advisory to assist plan sponsors in understanding their responsibilities for valuing and reporting their plan investments.

Topics covered:
  • Employee benefit plan auditing: Technical: Plan sponsor, Foundational