Aicpa employee benefit plan

• EXHIBIT 3

  PCPS and/or the AICPA’s Employee Benefit Plan Audit Quality Center or Governmental Audit Quality Center. Since your firm is a member of PCPS and/or one of the Audit Quality Centers, your firm's peer review documents, including the acceptance letter, peer review report, letter of response, letter(s) signed by the reviewed firm accepting the ...

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• [DOC File]AICPA Plain English Guide to Independence

  https://info.5y1.org/aicpa-employee-benefit-plan_1_a781c6.html

  DOL Regulation 2509.75-9, Interpretive Bulletin Relating to Guidelines on Independence of Accountant Retained by Employee Benefit Plan. Direct inquiries to the …

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• [DOC File]INFORMATION REQUIRED FOR SCHEDULING REVIEWS

  https://info.5y1.org/aicpa-employee-benefit-plan_1_2169b6.html

  cilitated State Board Access (FSBA)—ONLY for Firms that are Members of the PCPS or the AICPA’s Employee Benefit Plan Audit Quality Center or Governmental Audit Quality Center. Since your firm is a member of PCPS and/or one of the Audit Quality Centers, your firm's peer review documents, including the acceptance letter, peer review report ...

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• [DOC File]AICPA Plain English Guide to Independence

  https://info.5y1.org/aicpa-employee-benefit-plan_1_97666f.html

  Director, officer, or employee (or in any capacity equivalent to a member of management) of the client, promoter, underwriter, voting trustee, or trustee of any of the client’s employee benefit plans. Owner of more than 5 percent of an attest client’s outstanding equity securities (or other ownership interests)

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• [DOCX File]EBPAQC 2020 Special Audit Consideration - AICPA

  https://info.5y1.org/aicpa-employee-benefit-plan_1_55a03a.html

  It is distributed with the understanding that the AICPA Employee Benefit Plan Audit Quality Center is not rendering legal, accounting or other professional services in this publication. The application and impact of laws can vary widely based on the specific facts involved. If legal advice or other expert assistance is required, the services of ...

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• [DOC File]POTENTIAL FRAUD RISK ASSESSMENT PROCEDURES

  https://info.5y1.org/aicpa-employee-benefit-plan_1_15b04b.html

  POTENTIAL FRAUD RISK ASSESSMENT PROCEDURES. AT THE EMPLOYEE BENEFIT PLAN SPONSOR LEVEL. INTRODUCTION: While the governing board of a plan sponsor has oversight responsibilities for the whole organization, it may want to delegate its plan oversight responsibility to an audit committee or top managers who have no direct involvement in the plan’s management.

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• [DOC File]How to Apply for a CAMICO Policy

  https://info.5y1.org/aicpa-employee-benefit-plan_1_b57be6.html

  the AICPA’s PCPS Firm Practice Center? the AICPA’s Center for Public Company Audit Firms? the AICPA’s Governmental Audit Quality Center? the AICPA’s Employee Benefit Plan Audit Quality Center? a national or international CPA Group? (provide name) 19. Firm Staff (include contract and per diem employees who work 500 or more hours per year):

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• [DOC File]MARYLAND .us

  https://info.5y1.org/aicpa-employee-benefit-plan_1_155344.html

  The DOL has provided AICPA with a cross check of firms listed on Form 5500 whose peer review did not appear to include ERISA engagements: 4,918 – Firms included on DOL list provided to AICPA . 1,162 – Firms on DOL’s list did not have employee benefit plan audits (EBP) included in their most recently completed peer review.

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• [DOCX File]Firm Preparedness Checklist - AICPA

  https://info.5y1.org/aicpa-employee-benefit-plan_1_962e63.html

  Scope of the inspections be representative of the firm’s ERISA employee benefit plan practice [i.e.- considering the number and different types of plan audits (e.g.- defined benefit, defined contribution, health and welfare, multiemployer, ESOPs, type of audit) and …

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