EBPAQC resources
Examples of Internal Control Communications for Employee Benefit Plans
This non-authoritative document was prepared to assist Center members in preparing internal control communications to their employee benefit plan clients.
AICPA resources
Professional Standards
AU-C sec. 210, Terms of Engagement
AU-C sec. 260, The Auditor’s Communication With Those Charged With Governance
AU-C sec. 265, Communicating Internal Control Related Matters Identified in an Audit
AU-C sec. 9265, Communicating Internal Control Related Matters Identified in an Audit: Auditing