General information
Accounting and Reporting by Defined Benefit Pension Plans
General information about the accounting and reporting requirements for defined benefit pension plans.
Tools and resources
Documentation of Use of An Actuarial Report in an Audit of a Defined Benefit Pension Plan’s Financial Statements
The tool is intended to assist members in documenting their procedures and findings related to their review of actuarial reports prepared for plan management that are used as audit evidence in their defined benefit pension plan