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Text of DOL Information Letter 2002-05-17: Auditors Should Alert Plan Administrators if Financial Institution Certifications Not in Order
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
May 30, 2002 Dated May 17, 2002 to AICPA. Excerpt: [W]e believe accountants should, as part of their audit engagement, review certifications and notify plan administrators of potential problems with a certification when, as in cases such as those presented in your letter, there may be a question as to whether the furnished certification provides an appropriate basis on which the administrator may limit the scope of the plan's audit ... MORE >> |
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