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The Annual Form 5500 Audit: DOL Broadens Criteria for Independent Qualified Public Accountants
Faegre Drinker 
[Guidance Overview] Nov. 1, 2022 "This matters to employers because it will open the market to new accounting firms that can issue the accountant's report for the Form 5500 annual filing. IQPAs are the auditors who issue the annual accountant's report. While not all Form 5500-filers are subject to the accountant's report requirement, ERISA-covered retirement plans (except for certain small retirement plans) and funded welfare plans must provide the accountant's report annually." |
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