Employee benefit plan audits:

SAS 136 and how to prepare

Staci Guajardo, Charlie Hollingworth

The American Institute of CPAs’ (AICPA) Statement on Auditing Standards (SAS) No. 136 is designed to enhance the quality of Employee Retirement Income Security Act of 1974 (ERISA) plan audits by prescribing specific procedures that are required to be performed in the audit and adding transparency to the nature and scope of ERISA benefit plan audits as presented in the auditor’s report.

SAS 136 clarifies the responsibilities of plan management and auditors. In this webinar recording, Crowe specialists will examine what steps plan management teams need to take in the coming weeks and months ahead of their upcoming audit.

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