Auditor Market Share of ERISA Benefit Plans

Entities, or sponsors, that offer post-employment benefit plans are required by ERISA (the federal Employee Retirement Income Security Act of 1974) to disclose audited financial information to plan beneficiaries. ERISA establishes the minimum standards for employment benefit plans, including pensions, 401(k) … Continue reading

Who Audits Benefit Plans

SEC registrants that offer benefit plans are required to file an annual Form 11-K containing an auditor’s report of the benefit plan’s financial statements. Different from post-employment benefit plans covered by ERISA, 11-K annual reports apply to employee stock purchase, … Continue reading