ERISA Employee Benefit Plan Financial Statement Audit Special Considerations
Documenting Identification of Parties in Interest and Related Parties
Documenting Auditor Consideration of Potential Prohibited Transactions
EBP Governing Documents, Agreements, and Correspondence Index Tool
Key Plan Document Provisions in Defined Contribution Plan Audits Tool
Documentation of Use of a Type 2 Service Auditor’s Report Tool
Examples of Written Auditor Communications for EBP Audits Tool
Cybersecurity and Employee Benefit Plans: Questions and Answers
Employee Benefit Plans DOL Criminal Enforcement Cases October 2014–November 2018 Tool
Common Deficiencies in ERISA Section 103(a)(3)(C) Audit Certifications Tool
EBPAQC Tools That Address 2023 DOL Audit Quality Study Deficiencies
Common Sources of Audit Evidence Used in Testing Investment Valuations
Conditions for Plan Management to Elect an ERISA Section 103(a)(3)(C) Audit
Documentation of the Auditor’s Evaluation of Management’s Assessment
Employee Benefit Plan Audit Quality Center (EBPAQC)
Resources to help you meet the challenges of performing quality employee benefit plan (EBP) audits.
Featured resources
Featured resources from the Employee Benefit Plan Audit Quality Center (EBPAQC)
Featured resources
Featured resources from the Employee Benefit Plan Audit Quality Center (EBPAQC)
EBPAQC resource library
From audit engagement and practice management tools to webcasts and primers, these curated resources provide guidance, insights, updates, and necessary information to stay updated on the complex and evolving requirements of EBP audits.
Audit engagement tools
Webcasts
EBP Audit Quality Matters: Common Misconceptions and How to Correct Them webcast
401(k) Basics: Part 2 – Participant Data and Contribution Testing
401(k) Basics: Part 3 – Distribution Testing, Investments, and Audit Wrap-Up
Applying SAS No. 145 in Employee Benefit Plan Audits, Part 1
Applying SAS No. 145 in Employee Benefit Plan Audits, Part 2
SAS No. 142 Audit Evidence: An Employee Benefit Plan Audit Perspective
Tax and Compliance Issues for Employee Benefit Plan Auditors
EBP Investments Part 1- Common EBP Investments archived webcast
EBP Investments Part 2- Auditing Investments archived webcast
Health and Welfare Plans Part 2 — Audit and Reporting archived webcast
Health and Welfare Plan Advanced Audit Issues archived webcast
EBPAQC alert archive library
Regulatory updates, guidance, emerging risks, and other communications issued by the EBPAQC.
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Plan sponsor resources
A curated hub of practical tools, guidance, and advisories for plan sponsors, administrators, and trustees as they support high-quality EBP audits.
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Commitment to audit quality: EBPAQC membership
Firms join the Employee Benefits Plan Audit Quality Center to strengthen audit quality, gain an understanding of the regulatory environment, and demonstrate expertise in this specialized field. Members gain access to exclusive resources, regulatory insights, and ERISA-focused training.
Commitment to audit quality: EBPAQC membership
Firms join the Employee Benefits Plan Audit Quality Center to strengthen audit quality, gain an understanding of the regulatory environment, and demonstrate expertise in this specialized field. Members gain access to exclusive resources, regulatory insights, and ERISA-focused training.
Do you have questions?
For more information on the Employee Benefit Plan Audit Quality Center, its resources, or membership, please email ebpaqc@aicpa.org.
Do you have questions?
For more information on the Employee Benefit Plan Audit Quality Center, its resources, or membership, please email ebpaqc@aicpa.org.