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)
Going Concern SAS No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, as amended, provides guidance to auditors with respect to evaluating whether there is substantial doubt about the plan's ability to continue as a going concern. For financial reporting purposes, continuation of a plan as a going concern is assumed in the absence of significant information to the contrary. This section discusses going concern issues specific to employee benefit plans.
SAS No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, as amended, provides guidance to auditors with respect to evaluating whether there is substantial doubt about the plan's ability to continue as a going concern. For financial reporting purposes, continuation of a plan as a going concern is assumed in the absence of significant information to the contrary. This section discusses going concern issues specific to employee benefit plans.