The increasing complexity of employee benefit plan auditing and focus by the Department of Labor have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements.
Written by a task force consisting of current and former employee benefit plan expert panel members, this alert features discussions on new developments and issues that auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements.
Updates in 2019:
- FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting
- FASB ASU No. 2018-09, Codification Improvements
- FASB ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure FrameworkâChanges to the Disclosure Requirements for Fair Value Measurement
- ISBN10 1948306867
- ISBN13 9781948306867
- Publish Date 9 July 2019 (first published 11 May 2018)
- Publish Status Active
- Out of Print 30 August 2023
- Publish Country US
- Imprint John Wiley & Sons Inc
- Format Paperback
- Pages 64
- Language English