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Employee Retirement Income Security Act (ERISA) › AICPA

Holland & Hart - The Benefits Dial

What Doesn’t Kill You Makes You Stronger… New Audit Requirements for Retirement Plans

Holland & Hart - The Benefits Dial on

For many retirement plan sponsors, Form 5500 preparation season is underway. Plan sponsors should be aware that things have changed with the Form 5500 audit requirements and procedures. These changes push more...more

Mintz - Employment Viewpoints

Auditing Standard SAS 136: Raising the Bar for Retirement Plan Sponsors Fiduciary Committees

Mintz - Employment Viewpoints on

In July 2019, the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) issued a revised Statement on Auditing Standards No. 136 entitled, “Forming an Opinion and Reporting on Financial...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

SAS 136: The New Audit Standard for Employee Benefit Plans and Its Impact on Plan Sponsors

Ogletree, Deakins, Nash, Smoak & Stewart,... on

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 official name is “Statement on...more

Franczek P.C.

Significant Changes Proposed for Employee Benefit Plan Audit Reports

Franczek P.C. on

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 include the audit reports with...more

McGuireWoods LLP

ERISA Advisory Council Issues 2016 Report on Benefit Plan Cybersecurity

McGuireWoods LLP on

“Cyber threats cannot be eliminated but they can be managed. Cyber experts say that it is not a question of if you will have a cyber-attack, rather it is a question of when. The next question is what you are going to do about...more

Stinson - Benefits Notes Blog

Department Of Labor And AICPA Comment On Deficient Employee Benefit Plan Audits

Stinson - Benefits Notes Blog on

At a recent American Institute of Certified Public Accountants (”AICPA”) conference, the Deputy Assistant Secretary of the Department of Labor Employee Benefits Security Administration reportedly commented that the ERISA...more

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