http://www.aicpa.org/INTERESTAREAS/EMPLOYEEBENEFITPLANAUDITQUALITY The American Institute of Certified Public Accountants is the national, professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients. http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/20bkPaTQU6s/EBPAQCAlertNo301.aspx Thu, 23 May 2013 14:02:23 GMT c0cd4f11-1c21-4e31-a9f6-b7cbe01128df Register for Upcoming EBPAQC Webinars - Multiemployer Plans; SOC 1 Documentation; Rebroadcasts of 2013 Audit Planning; IRS Announces Form 5500 Filing Relief for Oklahoma Tornadoes http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/NewsAndPublications/EBPAQCNewsAlerts/2013/Pages/EBPAQCAlertNo301.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/MNJYSNu951k/EBPAQCAlertNo300.aspx Tue, 21 May 2013 12:58:01 GMT 2f570d31-da08-462b-a9c1-28c9a603c8c4 ESOP Primer; Member Discussion Forum Contest; EBPAQC Resources; Technical Assistance; Membership Dues http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/NewsAndPublications/EBPAQCNewsAlerts/2013/Pages/EBPAQCAlertNo300.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/2CR8KqB3IvI/ESOPResourceCenter.aspx Fri, 10 May 2013 07:28:18 GMT d91c6c22-7933-4f63-9558-2a3ae80c1f52 Find general information about Employee Stock Ownership Plans (ESOP) requiring annual financial statements audits under ERISA. http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/Pages/ESOPResourceCenter.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/T4FGrNYSWAs/EBPAQCAlertNo298.aspx Wed, 08 May 2013 07:44:12 GMT 21ca7552-00b5-44ec-b9c5-d51fc54d12ed FASB Proposal to Defer Certain ASU 2011-04 Disclosure Requirements; New EBPAQC Primer on Multiemployer Plans; Upcoming EBPAQC Webinar on Multiemployer Plan Audits; GAO Report on Impending Multiemployer Plan Insolvencies http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/NewsAndPublications/EBPAQCNewsAlerts/2013/Pages/EBPAQCAlertNo298.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/yxaz2vavpqs/LimitedScopeAuditDecisionTree.aspx Mon, 06 May 2013 08:42:11 GMT 30c94613-0d2f-43db-a4f7-94c0d73f7cc6 Tool to assist members in determining if a plan is eligible for the limited scope audit exemption. http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/AccountingandAuditingResourceCenters/Pages/LimitedScopeAuditDecisionTree.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/1WaXMjYqW04/EBPAQCAlertNo297.aspx Wed, 24 Apr 2013 13:38:12 GMT 98362e69-868f-4fcc-830e-a0fb59c9fa1f FASB to Propose Deferring Certain Investment Disclosures; Nonattest Services; New AICPA EBP Audit Guide; May AICPA National EBP Conference http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/NewsAndPublications/EBPAQCNewsAlerts/2013/Pages/EBPAQCAlertNo297.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/tF6PIl3Uia8/EBPAQCAlertNo294.aspx Tue, 23 Apr 2013 13:54:34 GMT cf2f9658-d33a-4679-8fd8-d8a9e43f84c8 IRS to Begin Accepting Applications for 403(b) Plan Opinions and Advisory Letters; Subscribe to the IRS Employee Benefit Plan News; GAO Report Finds Current Rollover Process Favors Distributions http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/NewsAndPublications/EBPAQCNewsAlerts/2013/Pages/EBPAQCAlertNo294.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/VBryDagHKfQ/EBPAQCAlertNo293.aspx Mon, 22 Apr 2013 14:26:48 GMT 6302c2dd-5f98-4ea4-a2c8-b1b1432095e6 AICPA National EBP Conference; AICPA EBP Workshop; Upcoming AICPA EBP Webcasts and EBPAQC Webinars (with Schedule Changes) http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/NewsAndPublications/EBPAQCNewsAlerts/2013/Pages/EBPAQCAlertNo293.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/Wwu0KnOG5Qg/InvestmentsinLimitedPartnershipsandReportingSuchInvestmentsonForm5500and103–12Entities.aspx Mon, 22 Apr 2013 13:11:34 GMT e80bfa92-5566-4165-bee3-cc4546ba37c9 Pension funds are frequently investing in limited partnership private equity funds that may include hedge funds. These pooled investment funds are lightly regulated and not readily marketable, unlike registered investment funds, commonly known as mutual funds. http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/AccountingandAuditingResourceCenters/Pages/InvestmentsinLimitedPartnershipsandReportingSuchInvestmentsonForm5500and103–12Entities.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/FJKwJfDU0Dk/EBPAQCAlertNo296.aspx Mon, 22 Apr 2013 13:04:36 GMT 66c016fd-5745-455d-8a05-94a80fa1fe49 Register for the 3-Part 401(k) Basics Series Webinar (May 8, 22, and 29) http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/NewsAndPublications/EBPAQCNewsAlerts/2013/Pages/EBPAQCAlertNo296.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/xXHvPUa0gAM/EBPAQCAlertNo291.aspx Wed, 13 Mar 2013 11:07:59 GMT 7e9a6d9f-8cff-4a70-ae87-79c7fe684dab New EBPAQC Plan Advisory on EBP Audits; Effective Monitoring Plan Advisory Updated; AICPA FAQs Regarding Group Audit Standard; PCAOB Report on Results of Inspections http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/NewsAndPublications/EBPAQCNewsAlerts/2013/Pages/EBPAQCAlertNo291.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/23kLH8XUJnk/EBPAQCAlertNo290.aspx Wed, 13 Mar 2013 11:03:17 GMT 3a221225-cba1-44a7-9dbc-65301542b324 Register for the March 15th Form 11-K EBP Audits Live Forum Webinar http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/NewsAndPublications/EBPAQCNewsAlerts/2013/Pages/EBPAQCAlertNo290.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/0PNXCBPgB1o/PartiesinInterestandProhibitedTransactionsResourceCenter.aspx Fri, 01 Mar 2013 11:43:22 GMT b152aed0-5aa7-44a8-9a38-a64ea4ff63a6 Section 3(14) of ERISA defines a party in interest to include, among others, fiduciaries or employees of the plan, any person who provides services to the plan, an employer whose employees are covered by the plan, an employee organization whose members are covered by the plan. http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/AccountingandAuditingResourceCenters/Pages/PartiesinInterestandProhibitedTransactionsResourceCenter.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/XIFJ4neCp_s/PlanInvestmentsResourceCenter.aspx Fri, 01 Mar 2013 11:36:29 GMT 52f70654-726f-4560-b214-8c2e388914a0 Includes tools and resources to assist auditors in understanding various types of plan investments and in implementing the various accounting and auditing standards that relate to plan investments. http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/AccountingandAuditingResourceCenters/Pages/PlanInvestmentsResourceCenter.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/rNt3xzGk_Ac/LimitedScopeAuditsResourceCenter.aspx Fri, 01 Mar 2013 09:19:43 GMT bbe35b2a-2eb1-4769-b09e-43c15323cdcc Information to assist auditors in performing limited scope audits http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/AccountingandAuditingResourceCenters/Pages/LimitedScopeAuditsResourceCenter.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/okEzKFZCgtY/TheHealthInsurancePortabilityandAccountabilityAct.aspx Fri, 01 Mar 2013 09:10:34 GMT d21486c4-98ae-4348-99c9-bdf070604be5 A summary of The Health Insurance Portability and Accountability Act of 1996 (HIPAA) http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/AccountingandAuditingResourceCenters/Pages/TheHealthInsurancePortabilityandAccountabilityAct.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/lSoDclHfPds/EmployeeBenefitPlanServiceOrganizationControl(SOC1).aspx Fri, 01 Mar 2013 08:05:50 GMT 928bc2b0-c2cf-476e-932e-4ab9ea623b45 The Center has compiled resources to assist employee benefit plan auditors in effectively using SOC 1 reports in their employee benefit plan audits. http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/AccountingandAuditingResourceCenters/Pages/EmployeeBenefitPlanServiceOrganizationControl(SOC1).aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/ndiIwpiXlz8/AccountingandReportingbyDefinedBenefitPensionPlans.aspx Fri, 01 Mar 2013 07:46:18 GMT 33c28a82-ae27-4b72-89ae-1efbe481355c Financial Accounting Standards Board (FASB) Accounting Standards Codification™ (ASC) 960 establishes generally accepted accounting principles for defined benefit pension plans and prescribes the general form and content of financial statements of those plans. http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/AccountingandAuditingResourceCenters/Pages/AccountingandReportingbyDefinedBenefitPensionPlans.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/BqGP2b7_t2I/OffsetPrintingInstructionsforEBPFinancialStatementAuditsPlanAdvisory.aspx Thu, 28 Feb 2013 16:06:33 GMT 45b43ca9-3889-4a84-82f7-0f076aafbcc6 A high resolution version in booklet format of the Plan Advisory is available on the Center Web site which can be used for offset printing. Center members may reprint and reuse all or portions of the Plan Advisory for intrafirm or client use or otherwise in connection with their practice, as long http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/PlanAdvisories/Pages/OffsetPrintingInstructionsforEBPFinancialStatementAuditsPlanAdvisory.aspx http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/ZbagEdY3C7Q/EBPAQCAlertNo289.aspx Fri, 15 Feb 2013 07:43:21 GMT 3bb4a1cd-1a20-4769-879b-4068775cc42b EBP Audits and the Clarified Auditing Standards; AICPA Accepting Volunteer Committee Applications http://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/NewsAndPublications/EBPAQCNewsAlerts/2013/Pages/EBPAQCAlertNo289.aspx