On Tuesday, July 26, 2022, BSSF presented a webinar on the Key Points of SAS No. 136, “Forming an Opinion […]
Proposed Form 5500 Changes May Affect How Pension Plans Determine Need for Annual Audit
Employee Benefit Plans
The Employee Retirement Income Security Act of 1974 (ERISA) imposes certain annual reporting and filing requirements on pension and welfare […]
Is It Time to Start an Administrative Committee for Your ERISA Benefit Plans? Part 1B: Maintaining Records
Employee Benefit Plans
Part 1B: Maintaining Records Fiduciary responsibility standards have applied to employee benefit plans since The Employee Retirement Income Security Act […]
Is It Time to Start an Administrative Committee for Your ERISA Benefit Plans? Part 1A: Service Organizations
Employee Benefit Plans
Part 1A: Service Organizations Fiduciary responsibility standards have applied to employee benefit plans since ERISA came into law 47 years […]
Management’s Election of a 103(a)(3)(c) Audit
Employee Benefit Plans
The Auditing Standard SAS No. 136 is bringing significant changes and additional requirements for plan administrators subject to audits of […]
New Auditing Standard Brings Major Changes to Employee Benefit Plan Audits
Accounting & Auditing, Employee Benefit Plans
The Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) establishes U.S. auditing standards (commonly referred to […]
Major Audit Standard Change Delayed One Year For Employee Benefit Plan Audits
Coronavirus (COVID-19) Resources, Employee Benefit Plans
Due to the impact that COVID-19 has had on our economy, the AICPA Auditing Standards Board voted to defer the […]