The AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) has developed this non-authoritative resource to assist auditors of financial statements of employee benefit plans (EBPs) subject to the Employee Retirement Income Security Act of 1974 (ERISA) in understanding the provisions of the SECURE 2.0 Act of 2022 (Act) that may affect the ERISA plans they audit.
The Act, which includes numerous provisions that may be relevant to auditors of ERISA plans, was signed into law on December 29, 2022, as