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2010 ERISA Advisory Council to Study Audit Requirement and Financial Reporting Model Contained in ERISA §§ 103 and 104 (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
[Official Guidance] May 5, 2010
5 pages. Excerpt: The objective of this study is to identify what actions, if any, the Secretary of Labor may take with respect to ERISA's audit requirement and financial reporting model to improve the Department of Labor's oversight of employee benefit plan audits in order to enhance retirement security in the United States.
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