This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

Valuing and Reporting Plan Investments Logo aicpa

  EBPAQC |   Free |   AICPA |   AICPA.org

Investments are the most significant asset in a benefit plan, and plan management is responsible for ensuring proper valuation and reporting of those assets. Each different investment has unique valuation and disclosure considerations. The AICPA Employee Benefit Plan Audit Quality Center has prepared this Plan Advisory to assist plan sponsors in understanding their responsibilities for valuing and reporting their plan investments.

Topics covered:
  • Employee benefit plan auditing: Technical: Plan sponsor, Foundational

Comments/Reflections