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2021 AICPA & CIMA Employee Benefit Plans Accounting, Auditing and Regulatory Update

AAR2103 - DOL Update-Chief Accountant and EBSA (New Deputy Assistant Secretary, Acting Dep Asst. Secretary)

Dec 6, 2021 3:00pm ‐ Dec 6, 2021 3:50pm


Update from Chief Accountant on plan audit related matters. What are their priorities this year; 5500 changes etc. What is on the horizon.

EBSA: Electronic communications, guidance on missing participants, increased focus on security risks as EBPs are increasingly attractive targets for cyber crime. The rise of State auto-IRAs. Other agenda items they are focusing on currently or are on the horizon. Cyber security guidance. DOL guidance includes tips for hiring a service provider, cybersecurity program best practices, and online security tips. How can auditors best prepare?


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