The October 2023 AICPA Peer Review Employee Benefit Plan Audit Engagement Checklist is now available.
The checklist has been updated to primarily reflect:
The AICPA Audit and Accounting Guide Employee Benefit Plans updated as of August 1, 2022, and
To more fully integrate requirements of AU-C section 703, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA.
This checklist was developed for use by reviewers of audits of employee benefit plans. It should be used in conjunction with other guidance materials issued to implement the peer review programs of the AICPA.