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Member firms that audit the financial statements of employee benefit plans are required to follow professional guidance contained in various official pronouncements.  Visit the products page for information about guides and other publications that can assist you in your audits.

General Accounting and Auditing

The unique nature of employee benefit plans creates a number of complex accounting and auditing issues for plans and their auditors. The Center has compiled the following resources to assist auditors in better understanding various areas of employee benefit plan accounting and auditing.