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Limited scope audits

About this topic

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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How to perform high-quality EBP audits

This article describes eight things firms and practitioners can do to enable the highest quality in EBP audits.

Article Defined contribution plans Intermediate

Limited Scope Audits of Employee Benefit Plans

This document provides a general description of the statutory and regulatory basis for the limited scope audit exemption and other key topics.

Report Scope of testing Foundational