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AICPA publishes final draft of SAS related to employee benefit plans subject to ERISA

  • AICPA document Image

Dec 06, 2018

The AICPA has published a final balloted draft of its Statement on Auditing Standards (SAS) “Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA.”

The draft SAS “addresses the auditor’s responsibility to form an opinion and report on the audit of financial statements of employee benefit plans subject to the Employee Retirement Income Security Act of 1974 (ERISA), and the form and content of the auditor’s report issued as a result of an audit of ERISA plan financial statements.”

For more information, see the press release and SAS final balloted draft on the AICPA’s Web site.

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