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SAS 136 Is Here: A Review of All SAS 136 Changes
Lindquist LLP 
[Guidance Overview] Oct. 21, 2021 "SAS 136 brings clarification to the responsibilities of plan management and employee benefit plan auditors. As a result, the engagement letter, audit report, representation letter and other communications will have a new look. There are also new requirements and new terminology for limited-scope audits which are common for 401(k) Plans." |
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