Plan auditors make various communications to plan clients at different times throughout the year. The EBPAQC has prepared the Plan Advisory, Understanding Auditor Communications, to assist plan sponsors, plan administrators, trustees, audit committees, employee benefit plan committees, administrative committees, and investment committees better understand the communications they may receive from their plan auditors. It addresses auditor's communications with those charged with governance, engagement letters, management representation letters, communications about internal control matters identified in an audit, management letters and verbal communications, how auditor communications can help, and where to obtain additional information about auditor communications.