Auditor Independence

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The AICPA, DOL, and SEC all have rules regarding auditor independence. The DOL rules apply to all employee benefit plan auditors, the AICPA rules also apply to those auditors who are members of the AICPA, and the SEC's rules apply to auditors of plans that file on Form 11-K with the SEC. The Center has compiled the following resources to assist employee benefit plan auditors in better understanding the independence rules that apply to them and their firms.

DOL Interpretive Bulletin 75-9 (29 CFR 2509.75-9)

The DOL's independence rules are codified in DOL Interpretive Bulletin 75-9 (29 CFR 2509.75-9). Learn More>>

DOL Request for Information on Independence Rules

On September 11, 2006, the DOL issued a request for information seeking public comments on the advisability of the DOL amending the auditor independence rules for employee benefit plan audits subject to ERISA. Comments on the RFI are due by December 11, 2006. Learn More>>

AICPA Comment Letter on the DOL Independence RFI

The AICPA issued a comment letter in response to the DOL's request for information seeking public comments on the advisability of the DOL amending the auditor independence rules for employee benefit plan audits subject to ERISA. Learn More>>

AICPA Independence Rules

The DOL's independence rules are codified in AICPA Rule 101, Independence. Learn More>>

DOL and AICPA Independence Rule Comparison

This document compares the more common DOL and AICPA independence rules that affect auditors of employee benefit plans, and provides a discussion of the differences. Learn More>>

AICPA and SEC Independence Rule Comparison

This document compares the more common AICPA and SEC independence rules that affect auditors of employee benefit plans, and provides a discussion of the differences. Learn More>>