Employee Benefit Plan Audit Quality Center

Welcome to the Employee Benefit Plan Audit Quality Center

To help CPAs meet the challenges of performing quality audits in this unique and complex area, the AICPA has established the Employee Benefit Plan Audit Quality Center, a firm-based voluntary membership center for firms that audit employee benefit plans. Employee benefit plan audits include pension, health and welfare, and 401(k) plans subject to the Employee Retirement Income Security Act (ERISA) under the regulatory authority of the U.S. Department of Labor (DOL).

Learn more about the Center, its mission, benefits, and requirements.

SPOTLIGHT

DOL Update

Listen to an audio recording of the DOL EBSA Chief Accountant's presentation at the December 2007 AICPA EBP Conference. Learn More>>

Member Resource Centers

The EBPAQC has prepared and compiled resources in areas of special interests, new auditing standards, investments, 403(b) plan audits and other topics. Learn More>>

Plan Sponsor Resource Center

The EBPAQC has prepared and compiled resources for plan sponsors and other stakeholders, including tools and information for selecting auditors, monitoring services providers and internal controls. Learn More>>

Plan Advisories

These advisories provide valuable information on plan internal controls, monitoring service providers and valuing and reporting plan investments. Learn More>>

NEWS AND OTHER CENTER COMMUNICATIONS

Browse the Member EAlerts Archive.

Browse the EBPAQC Live Forum and Roundtable Call Archive.

Pension Protection Act of 2006. On August 17, 2006, President Bush signed into law the Pension Protection Act of 2006 (the Act), which is the most comprehensive pension reform legislation since ERISA was enacted in 1974. Learn More>>

Audit Quality & Auditor Selection
Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file an annual return/report (Form 5500 Series). Learn More>>