A Department of Labor publication, Selecting an Auditor for Your Employee Benefit Plan (www.dol.gov/ebsa/pdf/ selectinganauditor.pdf).A Department of Labor publication, Selecting an Auditor auditor n. an accountant who conducts an audit to verify the accuracy of the financial records and accounting practices of a business or government. A proper audit will point out deficiencies in accounting and other financial operations. for Your Employee Benefit Plan (www.dol.gov/ebsa/pdf/ selectinganauditor.pdf), identifies the AICPA AICPA See American Institute of Certified Public Accountants (AICPA). Employee Benefit Plan Audit Quality Center (www.aicpa.org/ebpaqc) as a resource for companies whose plans have 100 or more participants. Under the Employee Retirement Security Income Act (ERISA See Employee Retirement Income Security Act. ERISA See Employee Retirement Income Security Act (ERISA). ), such plans must be audited annually by an independent qualified public accountant. The center lists CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. firms that have joined to demonstrate their commitment to performing high-quality pension plan audits. |
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