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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)

Special Focus Areas in Auditing Plans

Employee benefit plan audits are unique and, as such, present many challenges to plan auditors. Each year, hundreds of employee benefit plan audits are reviewed during the AICPA peer review process. The following areas have recently been flagged by reviewers for auditors' special attention.

 


Eligible Compensation
Testing of payroll data should address the determination of eligible compensation for individual employees. Learn More>>
Payroll Data
This article describes limitations to performing testing of payroll data in conjunction with a corporate audit and makes recommendations for procedures an auditor should instead consider. Learn More>>
SAS No. 70 Reports and Service Organizations
Most employee benefit plans use service organizations to process transactions and maintain plan records. Learn More>>
Understanding Investments
Plan investments represent the majority of assets held by a benefit plan. Benefit plans invest in a wide variety of investments and investment vehicles, some of which are not easily identified by review of the investment firms. Learn More>>
Limited Versus Full-Scope Audits
This document provides information on what is subject to audit and what is not. Learn More>>