"The recent notice sent to Plan Administrators, providing tips for selecting and monitoring plan auditors ... encourages, but does not require, Plan Administrators to consider the following factors in selecting an auditor: [1] The number of employee benefit plans the CPA audits each year, including the types of plans; [2] The extent of specific annual training the CPA receives in auditing plans; [3] The status of the CPA's license with the applicable state board of accountancy; [4] Whether the CPA has been the subject of any prior DOL findings or referrals, or has been referred to a state board of accountancy or the American Institute of CPA's for investigation; and [5] Whether or not the CPA's employee benefit plan audit work has recently been peer reviewed by another CPA and, if so, whether the review resulted in negative findings."