This Employee Benefit Plan Audit Quality Center (EBPAQC) Audit Advisory - EBP SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA:
Discusses how the new EBP SAS may affect your ERISA audits,
Provides information about the effective date and adoption of the standard,
Describes how the new EBP SAS interacts with other auditing standards,
Highlights new requirements for ERISA section 103(a)(3)(C) audits (previously referred to as “limited scope” audits),
Summarizes