SAS 136 – Steps to Determine if an ERISA Section 103(a)(3)(c) Audit is Permissible
During the Summer of 2019, the AICPA issued a new standard that is effective for periods ending on or after December 15, 2021. Within this standard, are changes to audit requirements, engagement acceptance procedures, and communications related to findings. Management responsibilities are also more explicitly defined and include, but are not limited to maintaining plan […]
