copy and paste this google map to your website or blog!
Press copy button and paste into your blog or website.
(Please switch to 'HTML' mode when posting into your blog. Examples: WordPress Example, Blogger Example)
Analyzing timeliness of remittances | Resources | AICPA CIMA This Employee Benefit Plan Audit Quality Center (EBPAQC) tool is intended to assist clients in documenting their analysis of the timeliness of remittances of participant (employee) contributions and loan repayments, if applicable, in defined contribution retirement plans
Timely remittance of employee contributions in defined contribution . . . The AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) has developed this primer to provide Center members with a general understanding of the DOL’s rules and regulations regarding the remittance of employee contributions and loan repayments in defined contribution retirement plans
Employee benefits plans — financial statement audits The Employee Retirement Security Act of 1974 (ERISA) generally requires employee benefit plans with 100 or more participants to have an independent financial statement audit as part of the plan sponsor’s obligation to file a Form 5500
New audit standard for employee benefit plans: An overview for plan . . . The AICPA EBPAQC is a firm-based, volunteer membership center created with the goal of promoting quality employee benefit plan audits Center members demonstrate their commitment to ERISA audit quality by joining and agreeing to adhere to the Center’s membership requirements
Employee Benefit Plans | AICPA CIMA Employee Benefit Plans Meet the challenges of performing quality employee benefit plan (EBP) audits in this unique and complex area The AICPA has established the Employee Benefit Plan Audit Quality Center (EBPAQC), a firm-based voluntary membership center for firms that audit EBPs
Employee Benefit Plans Featured Resources - ICPAS Employee Benefit Plans Featured Resources AICPA Employee Benefit Plans: Audit and Accounting Guide (Purchase from the AICPA) Employee Benefit Plan Audit Quality Center FASB Accounting Standards Codification (ASC) | (Free Registration Required) ASC Topic 715 - Compensation - Retirement Benefits ASC Topic 820 - Fair Value Measurements and Disclosures
AICPA standard on employee benefit plans now effective In July 2019, the AICPA’s Auditing Standards Board (ASB) published Statement on Auditing Standards (SAS) 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, which was originally effective for audits of financial statements issued by employee benefit plans subject to the Employee Retirement