As we approach the midpoint of 2026, employee benefit plan (EBP) audit activity is beginning to accelerate for many firms. This report addresses current hot topics affecting the EBP landscape, highlights key regulatory developments, summarizes changes to the EBP Audit Guide, and outlines recent updates to the peer review checklist.
To begin, we would like to bring to your attention a few hot topics that were discussed during the recently concluded 2026 AICPA Employee Benefit Plan Conference (EBP conference).