ERISA Plan Standard – SAS No. 136
The objective of this course is to address the new auditor reporting standards issued by the Auditing Standards Board as SAS No. 136.

Topics include an overview of the new ERISA plan audit standard found in SAS No. 136, AU-C 703, including the format of the new ERISA-plan auditor’s report, positioning of sections of that report, the new ERISA Section 103(a)(3)(C) audit (formerly a limited-scope audit) and the auditor’s report thereon, and expanded audit procedures and communications required by auditors of ERISA-plan financial statements.

Course Publication Date: November 13, 2019

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $20.00!

Author:Steven Fustolo
Course No:AUD-SAS136-6139
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Prerequisites:General understanding of auditing standards
Advanced Preparation:None
Recommended Field of Study:Auditing
  
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Learning Objectives
  • Identify expanded procedures auditors of ERISA-plan financial statements must perform in newly issued SAS No. 136 including a review of the draft Form 5500.
  • Identify the new ERISA Section 103(a)(3)(C) audit in SAS No. 136.

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