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EBP Home > Resources > Accounting and Auditing Resource Centers

Accounting and Auditing Resource Centers

The Center has compiled comprehensive tools and resources in the following Resource Centers:

403(b) Plans
Find general information about IRC section 403(b) retirement plans and DOL regulations requiring annual financial statement audits for ERISA-covered 403(b) plans beginning in 2009. Learn More>>

SAS No. 103
Find information about SAS No. 103, Audit Documentation, including links to authoritative literature, articles, past center calls, tools, and more.  Learn More>> 

SAS No. 112

Find information about SAS No. 112, Communicating Internal Control Related Matters Identified in an Audit, including links to authoritative literature, articles, past center calls, tools, and more.  Learn More>>

 

Risk Assessment Standards (SAS Nos. 104-111)

Find information about that Risk Assessment Standards (SAS Nos. 104-111), including links to authoritative literature, articles, practice aids, and more. Learn More>>

 

Stable Value Investments

Find general information about stable value investments, and links to authoritative literature, a primer, and past center calls related to those investments. Learn More>>

 

The Pension Protection Act of 2006

Find links to the actual PPA document and a technical analysis, EBPAQC resources, past center calls, and other information about the PPA.  Learn More>>