员工福利计划审核

评估审核员时, look for an experienced firm look for one that has audited more than 300 plans per year, 是否对审核组进行持续培训, has a keen understanding of the latest technical and financial requirements, 并且是 AICPA 员工福利计划审核 Quality Center

Three Factors to Consider When Choosing a Benefit Plan 审计or

1. 福利计划审核员执照

Federal law requires an employee benefit plan auditor to be licensed or certified as a public accountant by a 状态 regulatory authority. 除了, the auditor must be independent and not have any financial interests in the plan or the plan sponsor.

2. 经验与培训

Employee benefit plan audits are quite different from corporate audits. One of the most common reasons for deficient accountants’ reports is the failure of the auditor to perform tests in areas unique to benefit plans. 的 more training and experience an auditor has with employee benefit plan audits, the more familiar the auditor will be with specialized benefit plan auditing standards. Some key questions to ask when considering an auditor are: How many employee benefit plan audits do they perform each year? Does the audit firm have a dedicated team that focuses on employee benefit plan audits?  Is there specialized employee benefit plan audit training?

3. 协会会员

Is the audit firm a member of the American Institute of Certified Public Accountants (AICPA) and the 员工福利计划审核 Quality Center (EBPAQC)? 的 EBPAQC is a voluntary membership center to help firms meet the challenges of performing audits of employee benefit plans. Being a member requires the firm to be in compliance with rigorous standards and practices specific to plan audits. 除了, the AICPA and EBPAQC requires its members to have their audit practice reviewed by internal and external qualified auditors. 访问EBPAQC网站 以了解更多的要求.

Employee benefit plan audits have increasingly become the subject of examination by the DOL and IRS.  An adverse examination from the DOL or the IRS related to an incomplete, 不充分的, or untimely annual report may result in penalties being assessed against the plan administrator, so it is imperative to select a qualified employee benefit plan auditor. 查看会员事务所的完整列表.