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Preparing for the New EBP Audit Standard
Withum Smith+Brown, PC Link to more items from this source
Aug. 27, 2019

"SAS 136 is effective for audits of ERISA plan financial statements for periods ending on or after December 15, 2020 ... The standard addresses requirements specific to: Engagement acceptance ... Audit risk assessment ... Communication of reportable findings ... The form and content of the auditor's report for ERISA plans have changed[.]"  MORE >>

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