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EBPAQC Primers These primers are non-authoritative practice tools developed by the AICPA Employee Benefit Plan Audit Quality Center to assist member firms in preparing staff for the employee benefit plan audits they perform. We have assembled general and background information on various topics, along with information about the relevant auditing and accounting standards, in an easy-to-understand format. These primers also provide information about additional sources that may be consulted in researching these topics.
These primers are non-authoritative practice tools developed by the AICPA Employee Benefit Plan Audit Quality Center to assist member firms in preparing staff for the employee benefit plan audits they perform. We have assembled general and background information on various topics, along with information about the relevant auditing and accounting standards, in an easy-to-understand format. These primers also provide information about additional sources that may be consulted in researching these topics.