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 discusses:

  • An overview of auditor communications
  • Auditor’s communication 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 you
  • Where to obtain additional information about auditor communications


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