What is ERISA Section 103(a)(3)(C) and how will it affect the audit of your employee benefit plan?
In July 2019, the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) issued Statement on Auditing Standards (SAS) No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA (SAS 136). SAS 136 made changes that affect the audits of employee benefit plans one […]