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Employee Benefit Plan Auditing Competency Framework

CPAs are expected to maintain a level of competence to meet the profession’s technical and ethical standards and provide valuable services to the public, employers and clients. Competence represents the attainment and maintenance of a level of understanding and knowledge that enables CPAs to render services with facility and acumen. The AICPA Competency Framework: Employee Benefit Plan Auditing is designed to help CPAs understand the knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. 

The framework is underpinned by the need for objectivity, integrity and ethical behavior and includes a commitment to continuously acquire new skills and knowledge.