Audit Required in Merged Plan?

[Dennis Povloski]

Plan has always filed as a small plan. On 1/1/2016, enough new participants entered to bring the participant count above 120. The plan merged into a larger plan on 3/31/2016. I'm preparing the final 5500 for the short year.

Is an audit Required for my final short year 5500, or will it be covered under the acquiring plan's audit when they file their 2016 5500?

I see the option to delay an audit in a short plan year, but this is also a final return for the old plan.