2022 Employee Benefit Plans: Audit and Accounting Guide
This guide bridges the gaps between the “what, why, and how” to satisfy your auditor responsibilities in accordance with auditing standards and give you confidence when issuing your audit reports.
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Your roadmap to EBP audit success
Whether you're a new or seasoned EBP auditor, you want your name to be on work you can be proud of.
This guide is your ideal roadmap to a quality audit, giving you:
- Authoritative guidance
- Practical tips
- Illustrative examples
These elements will help you at each stage of the audit.
This guide applies to the financial statements and audits of employee benefit plans that are subject to the financial reporting requirements of the Employee Retirement Income Security Act of 1974 (ERISA), including:
- Defined contribution retirement plans
- Defined benefit pension plans
- Health and welfare benefit plans
Further, this guide contains example auditing procedures and information regarding statutory rules and regulations applicable to employee benefit plans and illustrations of plan financial statements and auditors' reports. The Department of Labor Employee Benefits Security Administration strongly encourages the use of this guide in meeting the requirement contained in ERISA Section 103 that a plan have an audit conducted in accordance with GAAS.
- Practitioners in firms of all sizes
- Entities sponsoring employee benefit plans required to file audited financial statements
- Individuals preparing, auditing, or assisting in the preparation of plan financial statements, benefit pension plans, defined contribution retirement plans, and health and welfare benefit plans
- SAS No. 136, as amended and codified in AU-C Section 703
- Applicable to single employer, multiple employer, and multiemployer employee benefit plans subject to ERISA (ERISA plans)
- Performance requirements for an audit of ERISA Plan financial statements
- Highlights select recent developments in standards affecting EBP auditing and accounting
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