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Over recent years, the Department of Labor (DOL) has expressed concerns over the quality of Employee Retirement Income Security Act employee benefit plan audits, specifically those being conducted as limited-scope audits. The DOL has also noted confusion regarding the Auditor’s Disclaimer of Opinion associated with limited-scope audits. As a result, the American Institute of CPAs introduced an update to the approach used to audit employee benefit plans. Institutions who once qualified for limited scope audits, will now be required to choose between a full scope audit or the newest replacement of limited scope audits, a Section 103(a)(3)(C) audit, which introduces a new set of reporting requirements and required procedures.

To help your institution prepare and manage your next audit, join this complimentary webcast where Doeren Mayhew’s Financial Institutions Group will explore the requirements of a Section 103(a)(3)(C) audit, primary differences from a full-scope audit and much more.

Learning Objectives

  • Understand the differences between the two types of audits, and the related performance and reporting requirements.
  • Gain insight into the changes you can expect to see on the audit report.
  • Determine whether your institution qualifies to have a Section 103(a)(3)(C) audit performed.
  • Identify ways to best prepare for a Section 103(a)(3)(C) audit.


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