This non-authoritative EBPAQC tool is intended for use by CPAs auditing the financial statements of defined contribution 401(k) or 401(a) retirement plans to assist them in understanding the plan entity by summarizing the key provisions of the plan document that may be relevant to the plan audit.
A plan subject to ERISA is required to have a written plan document, which may be amended or restated from time to time for changes in provisions or to conform to new laws