Article Archives: Shelly Archuleta

Posted by: Shelly Archuleta

In July 2019, the AICPA’s Audit Standards Board issued Statement on Auditing Standards (SAS) No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA. The new standard will have a significant impact on the highly specialized area of ERISA plan audits. Background For context, the Employee Retirement Income […]

Posted by: Shelly Archuleta

By Shelly Archuleta, CPA Changes to Financial Reporting for Benefit Plans FASB Accounting Standards Update ASU 2015-07 and ASU 2015-12 During this past summer, the Financial Accounting Standards Board (FASB) was busy issuing new guidance that changed financial reporting requirements for employee benefit plans. Accounting Standards Update (ASU) 2015-07 was issued in May 2015 and […]

Posted by: Shelly Archuleta

By Shelly Archuleta, CPA Over the last decade, an increasing number of plan sponsors and third-party administrators (record-keepers) have moved to a paperless environment. Almost anything can be kept on a hard drive or in the cloud. Employee records and payroll data are often kept electronically without a hard copy being printed and stored in […]

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