Third-Party Plan Administrators and SAS 70

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Third-Party Plan Administrators and SAS 70
The CPA Journal

June 21, 2006

Originally published February 2006. Excerpt: Since the passage of the Sarbanes-Oxley Act (SOA), many plan sponsors have required that their third-party plan administrators, custodians, and corporate trustees demonstrate that they have adequate controls and safeguards. An independent Statement on Auditing Standards (SAS) 70 audit report is ... a way for plan sponsors to monitor the delegation of authority and responsibility.

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