DOL EFAST Help Line
1-866-463-3278
The toll-free DOL EFAST Help Line provides a variety of assistance to plan filers
AICPA Accounting & Auditing Technical Hotline
1-888-777-7077 (option 5 followed by option 3)
ERISA contains a requirement for annual audits of plan financial statements by an independent qualified public accountant. Generally, plans with 100 or more participants are subject to the audit requirement. The Department of Labor's (DOL) regulation (29 CFR 2520.104–46) establishes conditions for small employee benefit plans (generally those with fewer than 100 participants) to be exempt from the general requirement that plans be audited each year. The DOL amended the regulation in October 2000 to impose additional conditions for small pension plans to be exempt from the annual audit requirement. The amendments went into effect beginning in 2001. View the DOL guidance
ERISA contains a requirement for annual audits of plan financial statements by an independent qualified public accountant. Generally, plans with 100 or more participants are subject to the audit requirement. The Department of Labor's (DOL) regulation (29 CFR 2520.104–46) establishes conditions for small employee benefit plans (generally those with fewer than 100 participants) to be exempt from the general requirement that plans be audited each year. The DOL amended the regulation in October 2000 to impose additional conditions for small pension plans to be exempt from the annual audit requirement. The amendments went into effect beginning in 2001.
View the DOL guidance