401k audit

[Guest 401cpa]

I have a client for whom we do limited scope 401k audit. Last year they closed the plan in Oct 2013 and moved to ADP total source (PEO service). They moved all the participants investments to the ADP total source (my client now lease their employees from ADP who performs 401k audits on the plan too).

My question is will i have to present the financials on Liquidation Basis of Accounting? What other disclosures would be required for the audit?

Thanks

[ETA Consulting LLC]

Off the top of my head, I'm thinking a Final Form 5500 with the plan to plan transfer line at the end would be in order.

Good Luck!