Employee Benefit Plans

The Importance of Internal Control in Financial Reporting and Safeguarding Plan Assets

January 31, 2014

The AICPA Employee Benefit Plan Audit Quality Center has prepared this advisory to assist you as a plan sponsor, administrator, or trustee in understanding how internal control over financial reporting is critical to your plan. As a plan sponsor, administrator, or trustee, you are considered a fiduciary under ERISA. As such, you are subject to…

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