Resources

Perkins Publications

Employee Stock Ownership Plans

The AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) has developed this primer to provide Center members with a general understanding of employee stock ownership plans (ESOPs). This primer discusses ESOP attributes and types of ESOPs, operations and recordkeeping, leveraged ESOPs, tax benefits and related compliance…

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Cash Balance Plans

The AICPA Employee Benefit Plan Audit Quality Center has developed this primer to provide Center members with a general understanding of cash balance plans. This document provides information about the nature and characteristics of cash balance plans, references to the relevant accounting and auditing professional literature,…

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Alternative Investments in Employee Benefit Plans

The AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) has developed this primer to provide Center members with a general understanding of alternative investments held by employee benefit plans. Included in this primer are discussions of unique characteristics of alternative investments, ways of identifying various alternative…

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Understanding Auditor Communications – Plan Advisory

The AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) has prepared this advisory to assist you as a plan sponsor, plan administrator, trustee, audit committee, employee benefit plan committee, administrative committee, or investment committee in better understanding the various communications that may be initiated by your plan auditor. This advisory…

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Medicare Prescription Drug, Improvement & Modernization Act of 2003

The AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) provides an overview of the Medicare Prescription Drug, Improvement & Modernization Act of 2003 to help members understand its relevancy to plans they audit. Includes the nature of the drug subsidies, what plans may be eligible, and benefits,…

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Valuing and Reporting Plan Investments – Plan Advisory

The AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) has prepared this advisory to assist you as a plan sponsor in understanding your responsibilities for valuing and reporting plan investments. This advisory discusses: Your responsibility for reporting plan investments How plan investments are reported Investment valuation and related disclosures Your responsibility…

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AICPA Insurance Products Primer

This AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides an overview of various types of products offered by insurance companies and discusses trusteeship and custodianship.

Stable Value Funds and Investment Contracts — An Overview

This AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) document provides information about the nature and characteristics of stable value investments, the risks associated with such investments, and references to the relevant accounting and auditing standards.

Plan Investments in Bank Collective Investment Funds

This AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) document includes discussions of the unique characteristics and structure of CIFs, how they are regulated, valuation methods, fees commonly charged and methods for determining them, disclosures made to plan sponsors, and references to the relevant accounting and auditing professional literature.

BDO EBP Commentator – Winter 2014 Newsletter

Topics Include: Caution When Correcting Late Deposits Addressing SOC 1 Report Carve-Outs AICPA Employee Benefit Plans Accounting, Auditing and Regulatory Update BDO Announces Executive and HR Services Group  

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