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403(b) Retirement Plan Audits -- Frequently Asked Questions (PDF)
American Institute of Certified Public Accountants [AICPA], via the SPARK Institute Link to more items from this source
[Guidance Overview]
Mar. 9, 2010
6 pages. Excerpt: The AICPA 403(b) Plan Audit Task Force has prepared these questions and answers to assist plan auditors and plan administrators (hereinafter used to also refer to the plan sponsors or employers) in implementing the U.S. Department of Labor (DOL) financial statement audit requirements (and subsequent enforcement relief) for section 403(b) retirement plans that are subject to [ERISA].

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