As a child and later as an adult, I always remembered the commercial regarding Hebrew National hot dogs. Hebrew National hotdogs explained that they exceeded the Federal Government’s guidelines regarding hotdog production and that they couldn’t use non-meat fillers because they were Kosher and had to answer to a higher authority. In the world of retirement plans, larger retirement plans have to answer a higher authority through the. independent audit requirement. The purpose of this article is to let you know about the plan audit requirement and what to look for in hiring an independent auditor for your retirement plan.