This webcast provides a general overview and discussion of the new requirements of SAS No. 142 and provides tips for applying the standard in employee benefit plan audits. SAS No. 142 is effective for all calendar year 2022 plan year audits performed in 2023.
The webcast will address:
What has changed as a result of the issuance of SAS No. 142
How the nature of information to be used as audit evidence in an EBP has evolved
What constitutes audit