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Changes to Your Annual Employee Benefit Plan Audits Are Here: What You Need to Know
Withum Smith+Brown, PC 
Feb. 23, 2022 "The official 110-page SAS 136 includes a plethora of information and changes that affect all phases of the audit, including engagement acceptance to reporting. [Two] key provisions may have significant implications for plan sponsors. [1] Communication and disclosure of management's responsibilities in the engagement letter.... [2] ERISA Section 103(a)(3)(C) audits and the auditor's opinion." |
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