Under ERISA, retirement plans and self-insured welfare plans with 100 or more participants (measured as of the beginning of the plan year) are generally required to conduct annual audits, and to ...

CPAs now can go to a single source for guidance on performing high-quality audits and to interact with peers. he Institute has taken significant steps over the years to strengthen the quality of ...

The American Institute of CPAs is pushing to improve the quality of employee benefit plan audits, in part by discouraging unqualified firms from offering the service, in advance of an upcoming report ...

With a little less than a month remaining, it is still possible to complete that audit and avoid any penalties and interest that may come with missing the deadline, but there is not much time, and ...

The American Institute of Certified Public Accountants (AICPA) issued a new audit standard for employee benefit plans in July 2019. The new standard is commonly referred to as SAS 136, but its ...

Many large-group health plans are self-funded, which means the employer, and not an insurer, is primarily responsible for paying benefits. These plans also are likely to require employee contributions ...