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Ideas & Insights


Financial Reporting Insights

Questions regarding ASU 2015-12

Employee benefit plan administrators commonly have raised three questions related to the implementation of ASU 2015-12.

Financial Reporting Insights

DOL communicates importance of audit quality

The U.S. Department of Labor recently sent an email message to all plan administrators regarding the importance of a quality benefit plan audit.

Financial Reporting Insights

DOL notifications: Missing plan audit reports

The U.S. Department of Labor recently issued notifications to employee benefit plans whose Form 5500s did not attach the independent auditor’s report.