ERISA employee benefit plan financial statement audit special considerations

This non-authoritative Employee Benefit Plan Audit Quality Center (EBPAQC) resource is intended to help auditors identify and understand recent legislative, regulatory, and professional developments that may impact the current ERISA employee benefit plan audit season. This document may be helpful in initiating discussions throughout the course of the audit with the engagement team, plan sponsor, plan management, and third-party service organizations.

This document has not been approved, disapproved, or otherwise acted on by any senior technical committee of the AICPA.