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)
Limited-Scope Audits ERISA section 103(a)(3)(c) allows the plan administrator to instruct the auditor not to perform any auditing procedures with respect to investment information prepared and certified by a bank or similar institution or by an insurance carrier that is regulated, supervised, and subject to periodic examination by a state or federal agency who acts as trustee or custodian. The election is available, however, only if the trustee or custodian certifies both the accuracy and completeness of the information submitted. The AICPA Employee Benefit Plan Audit Quality Center has prepared this primer to provide a general understanding of limited scope audits under ERISA section 103(a)(3)(C). View primer
ERISA section 103(a)(3)(c) allows the plan administrator to instruct the auditor not to perform any auditing procedures with respect to investment information prepared and certified by a bank or similar institution or by an insurance carrier that is regulated, supervised, and subject to periodic examination by a state or federal agency who acts as trustee or custodian. The election is available, however, only if the trustee or custodian certifies both the accuracy and completeness of the information submitted.
The AICPA Employee Benefit Plan Audit Quality Center has prepared this primer to provide a general understanding of limited scope audits under ERISA section 103(a)(3)(C).
View primer