United States

Audit & Accounting Guide for employee benefit plans updated


The American Institute of Certified Public Accountants (AICPA) Audit & Accounting Guide, Employee Benefit Plans, was updated as of January 1, 2019. Josie Hammond, RSM’s National Director of Employee Benefit Plan Services and a member of the AICPA Employee Benefit Plans Expert Panel, is acknowledged for her contributions as the chair of the 2019 Audit Guide Revision Task Force.

The guide is directed primarily to those aspects of the preparation and audit of financial statements that are unique to employee benefit plans or are considered particularly significant to them. As such, this guide is an important resource for plan fiduciaries and those who are responsible for the preparation or oversight of a benefit plan’s financial statements, as well as their auditors. The guide also is useful to organizations that provide services for a benefit plan, particularly when those services impact financial reporting.

The guide is available for purchase from the AICPA Store in paperback or eBook formats or as an online subscription.