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Accounting and Auditing Resource Centers The Center has compiled comprehensive tools and resources in the following Resource Centers:Plan Investments Resource CenterFind information about plan investments, including investment types, accounting and reporting issues, audit issues, and references to technical audit and accounting guidance. Also find tools and resources to help you understand and audit plan investments. Learn More>>Defined Benefit Pension Plans Resource CenterDefined Benefit pension plans provide a promise to pay to participants specified benefits that are determinable and are based on such factors as age, years of service, and compensation. Learn More>>Form 11-K Audits Resource CenterFind information about Form 11-K plan audits, including links to SEC regulations, PCAOB standards, tools, past center Live Forums and more. Learn More>>403(b) PlansFind 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>>Limited Scope AuditsFind information about limited scope audits, including links to ERISA regulations and DOL guidance, authoritative literature, regulations, past center calls, tools, and more. Learn More>>Health and Welfare Benefit PlansFind general information about health and welfare benefit plan requiring annual financial statement audits under ERISA. Learn More>>Risk Assessment Standards Nos. 104-111In March 2006, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) Nos. 104-111, commonly referred to as the "Risk Assessment Standards". These SAS are effective for audits of financial statements for periods beginning on or after December 15, 2006. Learn More>>SAS No. 103In December 2005, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 103, Audit Documentation. This SAS is effective for audits of financial statements for periods ending on or after December 15, 2006. Learn More>> SAS No. 115 and 112 - Internal Control CommunicationsIn October 2008, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 115, Communicating Internal Control Related Matters Identified in an Audit, which superseded SAS No. 112 of the same title. This SAS is effective for audits of financial statements for periods ending on or after December 15, 2009. Learn More>>Pension Protection Act of 2006 Resource CenterOn 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>>
The Center has compiled comprehensive tools and resources in the following Resource Centers:Plan Investments Resource CenterFind information about plan investments, including investment types, accounting and reporting issues, audit issues, and references to technical audit and accounting guidance. Also find tools and resources to help you understand and audit plan investments. Learn More>>Defined Benefit Pension Plans Resource CenterDefined Benefit pension plans provide a promise to pay to participants specified benefits that are determinable and are based on such factors as age, years of service, and compensation. Learn More>>Form 11-K Audits Resource CenterFind information about Form 11-K plan audits, including links to SEC regulations, PCAOB standards, tools, past center Live Forums and more. Learn More>>403(b) PlansFind 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>>Limited Scope AuditsFind information about limited scope audits, including links to ERISA regulations and DOL guidance, authoritative literature, regulations, past center calls, tools, and more. Learn More>>Health and Welfare Benefit PlansFind general information about health and welfare benefit plan requiring annual financial statement audits under ERISA. Learn More>>Risk Assessment Standards Nos. 104-111In March 2006, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) Nos. 104-111, commonly referred to as the "Risk Assessment Standards". These SAS are effective for audits of financial statements for periods beginning on or after December 15, 2006. Learn More>>SAS No. 103In December 2005, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 103, Audit Documentation. This SAS is effective for audits of financial statements for periods ending on or after December 15, 2006. Learn More>> SAS No. 115 and 112 - Internal Control CommunicationsIn October 2008, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 115, Communicating Internal Control Related Matters Identified in an Audit, which superseded SAS No. 112 of the same title. This SAS is effective for audits of financial statements for periods ending on or after December 15, 2009. Learn More>>Pension Protection Act of 2006 Resource CenterOn 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>>