Audit quality center launched.
The AICPA launched the Audit Quality Center for Benefit Plan Audits, the second of three audit quality centers slated to open this year.
The AICPA has formed an Audit Quality Center for CPA firms that audit employee benefit plans. The Center, the second of three AICPA Audit Quality Centers launched in recent months, is now accepting member applications.
Following approval by the AICPA Governing Council at its Fall 2003 meeting, the Institute has moved ahead with creating three new audit quality centers focusing on areas of critical importance to the public interest: public companies, employee benefit plans, and governmental entities. In November 2003, the Institute began defining aspects of the new Employee Benefit Plan Audit Quality Center by forming an Executive Committee appointed by Chairman S. Scott Voynich. Center membership requirements were established by the Committee and the Board of Directors in February 2004.
Enhancing audit quality
According to Mr. Voynich, "The launch of the Employee Benefit Plan Audit Quality Center is intended to provide a forum that spurs CPA firms performing audits to make immediate quality improvements to employee benefit plan audits under the Employee Retirement Income Security Act (ERISA), including pension, health and welfare, and 401(k) plans." Voynich added, "In addition to gaining access to best practices, guidelines, and tools focused around quality improvement, members of the Center will be subject to membership requirements that demonstrate the firm's commitment to audit quality in this area."
The launching of the Employee Benefit Plan Audit Quality Center in effect is a culmination of several efforts...
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