Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Retirement Plan Administrator

Pattison Pension
(Albuquerque NM / Hybrid)

Pattison Pension logo

Defined Benefit Plan Consultant/Actuarial Analyst

Sentinel Group
(Remote / Everett MA)

Sentinel Group logo

Strategic Retirement Plan Consultant

Retirement Plan Consultants
(Urbandale IA / Des Moines IA)

Retirement Plan Consultants logo

Retirement Plan Consultant

MAP Retirement
(Remote)

MAP Retirement logo

Plan Administrator, Defined Benefit & Cash Balance

The Pension Source
(Remote / Stuart FL / NY / TX / Hybrid)

The Pension Source logo

Regional Vice President, Sales

MAP Retirement
(Remote)

MAP Retirement logo

Temporary Document Specialist

BPAS
(Utica NY)

BPAS logo

Data Administrator II

DWC - The 401(k) Experts
(Remote)

DWC - The 401(k) Experts logo

Plan Consultant - DB/CB

MAP Retirement
(Remote)

MAP Retirement logo

Retirement Plan Consultant

Sentinel Group
(Remote / Everett MA)

Sentinel Group logo

Retirement Relationship Manager

MAP Retirement
(Remote)

MAP Retirement logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

Text of AICPA Statement on Auditing Standards: Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA (PDF)
American Institute of Certified Public Accountants [AICPA] Link to more items from this source
[Official Guidance]
Dec. 3, 2018

Final Balloted Draft; 104 pages. "This Statement on Auditing Standards (SAS) addresses the auditor's responsibility to form an opinion and report on the audit of financial statements of employee benefit plans (EBPs) subject to [ERISA], hereinafter referred to as ERISA plans. It also addresses the form and content of the auditor's report issued as a result of an audit of ERISA plan financial statements.... When issued as final, this SAS is effective for audits of ERISA plan financial statements for periods ending on or after December 15, 2020. Early adoption is not permitted."  MORE >>

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).