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Special Report Updated February 2017

Special Report:

Avoiding Potholes in Audits of Defined Contribution Retirement Plans that File Form 11-K

Audits of employee benefit plans can be complex and, at times, overwhelming. There are Employee Retirement Income Security Act (ERISA) reporting requirements to follow, IRS compliance matters to consider, Department of Labor (DOL) independence matters to abide by… and the list goes on. Auditors as well as regulators can attest to the fact that employee benefit plan audits can be challenging, and even more so when a plan is required to file Form 11-K.

In audits of defined contribution retirement plans that are required to file Form 11-K with the Securities and Exchange Commission (SEC), the challenges and requirements are magnified because not only do the audits generally have to be performed in accordance with auditing standards generally accepted in the United States (GAAS), but they also must comply with the standards established by the Public Company Accounting Oversight Board (PCAOB). There are a number of unique auditing and reporting requirements, a.k.a. potential potholes that you should be aware of when performing audits of these plans. In this Special Report, we address several of those unique engagement issues and their impact on an audit. In addition, we provide tips and techniques for performing effective and efficient audits that comply with all of the regulatory requirements. We can’t repair the potholes, but at least we can put up caution signs to help you drive safely around them.

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Related Resources

PPC’s Practice Aids for Audits of Form 11-K Benefit Plans

Audits of employee benefit plans, especially plans that are required to file Form 11-K with the Securities and Exchange Commission, differ significantly from audits of other types of entities. Compliance with US GAAS is required to file the financial statements with the Form 5500 and compliance with PCAOB standards is required to file the financial statements with the Form 11-K. PPC’s Practice Aids for Audits of Form 11-K Benefit Plans 2017 edition (available early April 2017) is updated with new and revised practice aids in accordance with the latest standards, to assist you in auditing a defined contribution plan required to file Form 11-K with the SEC.

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