Key plan document provisions in defined contribution plan audits tool

For CPAs conducting financial statement audits of 401(k) or 401(a) retirement plans, it is crucial to understand the details of a defined contribution plan document. The nonauthoritative downloadable resource Summary of key plan document provisions in a defined contribution retirement plan audit is your guide to summarizing the critical provisions of the plan document relevant to the audit process. Capturing vital plan document provisions like eligibility, entitlement to benefits, and funding, the Employee Benefit Plan Audit Quality Center (EBPAQC) tool