The Department of Labor has developed a guide for plan administrators in selecting an auditor and reviewing the audit work and report called Selecting an Auditor for Your Employee Benefit Plan.

The publication explores why the choice of a plan auditor is important and outlines the importance of experience in auditing employee benefit plans, plan auditor qualifications, the importance of experience in auditing employee benefit plans, requesting references and checking licenses, importance of the audit engagement letter, audit scope, what happens when the audit is complete, and suggests questions the plan administrator should ask the auditor about his/her work.