Based on the AICPA Competency Framework: Employee Benefit Plan Auditing, these learning resources are designed to enhance CPAs’ knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. Use these resources to build competencies around auditing employee benefit plans and set yourself apart in the market so that clients and employers feel confident in your work and ability to conduct these audits.
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This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.
This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.
This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.
This document discusses how the definitions and guidance provided in the Client Affiliates interpretation of the AICPA Code of Professional Conduct apply to affiliates...
The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.
This tool is intended to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting the nonattest services impair their...
This page presents additional guidance related to the Networks and Network Firms interpretation of the AICPA Code of Professional Conduct.