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We welcome your ideas for news content and articles. Please submit them to the Center at ebpaqc@aicpa.org.

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.


Stable Value Fund and Investment Contracts—An Overview
Center Member
Many defined contribution plans today offer a low-risk investment option—often referred to as a stable value fund—to their participants. Learn More>>
Plan Sponsor Subsidies Under the Medicare Prescription Drug, Improvement and Modernization Act of 2003
Center Member
Because the retiree drug subsidy received by a multiemployer plan may affect the plan's financial statements, employee benefit plan auditors should be aware of the Act and certain of its provisions. Learn More>>
403(b) Plans
The AICPA Employee Benefit Plan Audit Quality Center has developed this primer to provide Center members with a general understanding of 403(b) plans.  Learn More>>
Cash Balance Plans
Center Member
The AICPA Employee Benefit Plan Audit Quality Center has developed this primer to provide Center members witha general understanding of cash balance plans. Learn More>>