SAS 136: An overview for plan management plan advisory

This Employee Benefit Plan Audit Quality Center (EBPAQC) advisory provides plan management (the plan sponsor, administrator, or trustee) with an understanding of the changes to audits of employee benefit plan financial statements subject to the Employee Retirement Income and Security Act (ERISA) following the issuance of Statement on Auditing Standards No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, as amended. SAS No. 136 does not apply to plans not subject to