This session will review the Audit Standards Board Exposure Draft on Audit Standards relating to “Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA”.
A copy of this draft can be found at the following link: http://bit.ly/2wzW8Lr
The background of the project will set the stage for the discussion and lead into an examination of the changes relating to Full-scope reporting, Limited-scope reporting and the audit work performed. Additionally, the specific issues addressed by the standard will be examined. Accompanying the review will be thoughtful commentary of the implications for plan sponsors and counsel along with considerations for these proposed changes. These will include analysis, action plans and thought-provoking ideas.
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