任务
The Center is a voluntary membership organization for firms that perform or are interested in performing ERISA employee benefit plan audits. Employee benefit plan audits include pension, 健康和福利, 和401(k)计划受雇员退休收入保障法(ERISA)在美国监管当局.S. Department of Labor (DOL). 本中心旨在促进员工福利计划审核的质量.
为了实现这个目标, 该中心创建了一个公司社区，展示了对员工福利审计质量的承诺, 和 supports those firms by:
为会员提供有关监管发展的及时沟通, best practices guidance, 和技术更新.
代表成员公司维护与DOL的关系，并充当DOL的联络人.
向其他员工福利计划的利益相关者提供有关中心活动的信息.
The Center is governed by an Executive Committee that establishes general policies of the Center 和 oversees its activities. 它还规定了必要时本中心的会员资格要求, subject to AICPA Board of Director’s approval.
The increasing complexity of employee benefit plan auditing 和 increased scrutiny by the DOL have resulted in a significant number of changes 和 issues for auditing firms 和 CPAs in general. Firms 和 CPAs will benefit from the assistance of the Center as a resource for improving employee benefit plan audit quality.
会员 Requirements
要想成为员工福利计划审核质量中心的成员，公司必须:
Designate an audit partner to have firm-wide responsibility for the quality of the firm's ERISA employee benefit plan audit practice. (Effective at admission date.)
所有居住在美国并符合AICPA会员资格的审计合伙人都是AICPA会员吗. (Effective at admission date.)
建立一个程序，以确保所有ERISA员工福利计划审计业务人员掌握最新的知识, appropriate to their level of involvement in the engagement, of applicable professional st和ards, rules 和 regulations for ERISA employee benefit plan audits. 这些知识可以通过在职培训或培训课程获得，也可以通过两者获得. 对于签署审计意见的个人和管理ERISA雇员福利计划审计业务的个人, the individual must complete a minimum of 8 hours of employee benefit plan-specific continuing professional education (CPE) within the three year period (or within the firm's or individual's most recent CPE period ending within the three year period) prior to signing an ERISA employee benefit plan audit opinion or managing an ERISA employee benefit plan audit engagement. 之后, 个人必须有至少8小时的员工福利计划相关的CPE，每3年(或在公司或个人的CPE期间，为期3年)，如果个人继续以这个身份进行ERISA员工福利计划审计. (Program must be in place at admission; CPE requirement must be met in the firms or individual's first CPE cycle ending after admission date.)
要求负责全公司ERISA员工福利计划审计实践质量的审计合伙人每年参加由中心主办的员工福利计划审计最新发展的年度指定合伙人规划网络研讨会. 参与可能是在现场网络研讨会，重播或存档的网络研讨会. (Effective upon admission. 在本中心注册后，指定合伙人应尽快查看本中心的年度网络研讨会. 然而, if the firm joins after October 15, 指定合作伙伴不需要查看之前的年度中心网络研讨会. 指定合伙人将被要求在随后的一年首次满足这一要求.)
Establish policies 和 procedures specific to the firms ERISA employee benefit plan audit practice to comply with the applicable professional st和ards 和 Center membership requirements. 这些政策和程序必须形成文件并进行适当的沟通. (Effective at admission date.)
除满足质量控制标准要求外，还要进行监控, 建立年度内部检查程序，包括由具有ERISA员工福利计划审计相关会计和审计实践经验和知识的个人对公司ERISA员工福利计划审计实践进行审查. The engagements inspected should be representative of the firms ERISA employee benefit plan practice considering the number 和 different types of plan audits (e.g.——固定收益, 固定缴款, 健康和福利, multiemployer, esop计划, 有限的和全面的范围)和执行这些审计的各种地点. 内部检查应包括审查公司是否符合中心的会员要求. 针对ERISA审计业务的内部检查报告应提供给公司的同行审查员. (适用于入院日期后开始的严格监控.)
Make publicly available information about its most recently accepted peer review as determined by the Executive Committee which can be sent via email ebpaqc@aicpa.机构或传真至 . (Effective at admission date.)
Have its ERISA employee benefit plan audits selected as part of the firm's peer review reviewed by individuals employed by a Center member firm. (适用于入学当日或之后的同行评审.)
Periodically file with the Center information about the firm 和 its ERISA employee benefit plan audit practice 和 agree to make such information available for public inspection, as determined by the Executive Committee.
Pay dues as established by the Executive Committee.
Comply with additional requirements as may be established by the Executive Committee 和 approved by the AICPA Board of Directors.
1审计合伙人是指在法律上是合伙人的个人, 188bet亚洲真人体育下载网址事务所的所有人或股东或单独执业者，并执行审计服务, concurring reviews (如果适用的话) or consultations on technical or industry-specific issues with respect to audit clients of the firm. 此类个人应是188bet亚洲真人体育下载网址事务所任何合伙、所有权或股东协议的当事人.
会员公司必须尽最大努力确保遵守本会员要求. Best efforts include (a) annually advising each audit partner that AICPA membership is m和atory; 和 (b) taking appropriate corrective action in the event that the firm detects non-compliance. 除了, 而只有居住在美国并符合AICPA会员资格的审计合伙人必须是AICPA会员, member firms must encourage all other firm professionals who are eligible for membership in the AICPA to enroll as an individual AICPA member.
管理审计业务的人员是专业员工，他们对审计业务的总体规划和监督负有持续的责任，或者在需要时有权在最终合伙人批准的情况下确定审计业务的完成.
4 The Executive Committee has determined that Center member firms are required to make publicly available the following information, 如果适用的话, relative to the firm’s peer review:
同行评审报告
Letter of response, 如果适用的话
Letter signed by the reviewed firm indicating that the peer review documents have been accepted with the underst和ing that the firm agrees to take certain actions, 如果适用的话
通知公司已完成某些要求的行动(如适用)的信函
Letter notifying the firm that the peer review has been accepted
5 The Executive Committee has determined that Center member firms are required to file with the Center the following information:
公司名称和地址
Indicate whether the firm is a member of PCPS
Name 和 contact information of the designated audit partner with firm-wide responsibility for the quality of the firms ERISA employee benefit plan audit practice
Name 和 contact information of the firms designated Center contact administrator (if different from designated person above)
业主集团188bet亚洲真人体育下载网址、事务所188bet亚洲真人体育下载网址、专业人员188bet亚洲真人体育下载网址、事务所人员188bet亚洲真人体育下载网址总数
Approximate number of ERISA employee benefit plan audits (i.e.- 1, 2-5, 6-25, 26-50, 51-100,101-500, over 500)
会员 Requirements Questions 和 Answers
Continuing Professional Education
Q1. If a staff level professional performs the entire ERISA audit, subject to a partner's review, is that individual considered an "individual managing ERISA employee benefit plan audit engagements" for purposes of the Center's CPE requirement?
A1. 是的. 管理审计业务的个人是专业员工，他们对审计业务的总体规划和监督负有持续的责任，或者有权在最终合伙人批准后确定审计业务是否完成, 除非负责审计业务的合伙人担任审计业务的经理.
Q2. 是否要求所有成员公司的合伙人每三年参加8小时的特定福利计划的CPE?
A2. No. Only those partners who sign ERISA employee benefit plan audit opinions are required to meet the Center's 8-hour benefit plan-specific CPE requirement.
Q3. Are partners who perform concurring partner reviews of ERISA employee benefit plan audits required to meet the Center's CPE requirement?
A3. No. 合并的合作伙伴不需要有8小时的福利计划特定的CPE. 然而, 合并的合作伙伴将被要求拥有当前的知识, appropriate to their level of involvement in the engagement, of applicable professional st和ards, rules 和 regulations for ERISA employee benefit plan audits.
Q4. 公司在哪里可以找到符合中心CPE要求的符合资格的员工福利计划课程?
A4. AICPA每年举办两次全国员工福利计划会议, 以及各种与员工福利计划相关的网络广播和自学CPE课程. EBPAQC还为参加中心的现场论坛提供CPE. 除了, 一些州协会为员工福利计划审计师提供会议和自学课程. If you live in a state where no such courses are offered, 你可能希望鼓励你的国家社会发展这样的项目.
Annual Internal Inspection Procedures
Q5. 公司现有的质量控制系统是否满足这一要求?
A5. 大多数情况下，答案是否定的. 这一要求旨在通过关注适用于企业ERISA审计的会计和审计实践的具体政策和程序，使企业在其质量控制体系中做一些额外的工作. Firms that do not have inspection procedures specific to their ERISA audit practice as a part of their normal monitoring procedures are required to implement such procedures.
Q6. 一个公司需要执行哪些与ERISA审计实践相关的检查程序?
A6. The nature of inspection procedures will vary based on the firm's quality control policies 和 procedures 和 the effectiveness 和 results of other monitoring procedures. The adequacy of 和 compliance with a firm's system of quality control are evaluated by performing such inspection procedures as:
审查与质量控制要素有关的选定的行政和人事记录.
审查ERISA审计业务工作底稿、报告和客户的财务报表.
Discussions with the firm's personnel.
ERISA审计检查程序的结果总结, 每年至少, 并考虑表明需要改进的发现的系统性原因.
确定针对特定ERISA审计业务或公司质量控制政策和程序需要采取的任何纠正措施或改进措施.
将确定的调查结果通知公司有关人员, 包括负责ERISA审计业务的指定合伙人.
由适当的公司人员考虑检查结果，并应确定任何必要的行动, 包括对质量控制系统进行必要的修改, are taken on a timely basis.
Q8. 一个只有一个审计合伙人或唯一执业者的小事务所如何满足审查要求?
A8. 在小公司，合格的个人(合伙人或经理)可以检查自己的工作(仅在职位发放的基础上), 如果AICPA质量控制标准在QC Section 10中的要求, 符合第109段. 部分州:
有效地监督自己是否遵守公司的政策和程序, 一个人必须能够批判性地评价他或她自己的表现, assess his or her own strengths 和 weaknesses, 和 maintain an attitude of continual improvement. 公司内部条件和环境的变化(例如在一个以前没有服务过的行业获得客户或公司规模的重大改变)可能表明需要由另一个合格的人监督质量控制政策和程序."
另外, 有些公司可能选择每年或定期雇用一名外部合格的检查员.
Q9. How should the firm select the ERISA audits to be inspected?
A9. 审计业务的选择应该只关注公司的ERISA实践(即, 不受ERISA业务规模与公司整个审计业务的关系的影响.)所选择的审核业务数目，应足以使审查员有合理的根据，从而断定该公司的《188bet亚洲真人体育下载》(ERISA)审核制度的质量控制系统是否设计适当, 和 whether it was being complied with during the year. Engagements selected for review should provide a reasonable cross section of the firm's ERISA auditing practice with emphasis on engagements that are considered to have higher risk. 选择审计业务时应考虑的因素包括:
计划类型(e.g. 固定福利，固定缴款，健康和福利，多雇主，员工持股计划)
Level of service (full scope or limited scope)
Experience of personnel assigned
Office where the engagement was performed
Initial year the ERISA audits are performed by the firm
选择进行检查的执业办事处的数量应足以为检查员提供合理的依据，以得出公司是否在整个公司充分遵守其ERISA审计实践的质量控制政策和程序. 应更加强调选择那些风险较高的办事处. Factors to consider when selecting offices include:
The number, size, 和 geographic distribution of offices
对公司的ERISA审计实践的控制和监督的集中程度
Recently merged or recently opened offices
Q10. 公司是否需要为ERISA审核准备一份单独的审核报告?
A10. No. 该公司可能会就其对ERISA业务的检查准备一份单独的报告, 或者，它可以记录ERISA的实践检查范围，并在公司的一般监控/检查文件中产生结果.
Q11. 公司需要保留多长时间的ERISA审计报告?
A11. 报告和/或文件应保留一段时间，以使执行监测程序的人员和同行评审能够评估公司遵守其质量控制政策和程序的程度.
Q12. 该检查需要在公司的同行评审年度进行吗?
A12. No. A peer review does not substitute for monitoring procedures. 质量控制标准声明(SQCS)要求所有公司建立一个持续监控其质量控制体系的体系，并测量其对该体系的遵守情况. One aspect of this monitoring is engagement inspections; however, 因为同行审查的目的与检查程序的目的相似, 公司的质量控制政策可能会规定，根据美国188bet亚洲真人体育下载(AICPA)制定的标准进行的同行审查可以替代同行审查期间的部分或全部检查程序.
Q13. 公司是否可以聘请同行审查员进行年度ERISA审计实务内部检查?
A13. 根据PRP第2000条(同行评审标准解释)第21-2条, 被雇佣进行同行审查的公司可能会对该公司进行年度内部检查, 在紧接前一年或同行评议年度期间除外.
Q14. 在公司的财政年度的什么时候应该进行自我检查?
A14. 自检可在一年中的任何时间进行. 但是，商号必须指定与每年相同的年度自检期. 为了简单起见，该公司可能会考虑在年底采用同行评议.
In determining its annual self-inspection period, 企业还应注意这些检查所提供的相关利益. 在理想的情况下, 自检应在每年福利计划审计季节前进行, 因此，从自查中学到的信息可以应用于本年度的审计.
自查可以提供有关公司利益计划实践构成的重要信息, 和 should point out areas where the firm is deficient. 这些信息可以帮助公司更有效地计划ERISA审计, including determining timing of the engagements, staffing needs 和 availability, 和 necessary changes to audit plans 和 programs. It also may assist firms in determining staff training needs.
Q15. What plan year should be selected for the self-inspection?
A15. 自检应在最近的可用计划年度进行.
同行评审
Q16. 执行委员会确定哪些同行评审信息应该向公众开放?
A16. Center member firms must make publicly available information about their peer review as stipulated in Note 4 to the membership requirements.
Q17. 公司如何将同行评审188bet亚洲真人体育下载?
A17. Upon admission into the Center, 如果你的公司是PCPS的成员，或者你所在的州协会，请参加便利的州委员会准入计划, 某些同行评审信息已经在AICPA的公开文件中, so you don't need to do anything.
如果你们公司的同行评议报告不是由国家协会或PCPS发布的, 然后, you will need to forward the required information. You should e-mail the Center a copy of this information, which can be in the form of a Word or PDF file at or, 如果你喜欢, 传真至 , within 30 days after joining the Center. Your files will be placed in the AICPA 同行评审 Public File.
Q18. If a peer reviewer's firm is not a member of the Center, 中心的成员所现在是否被要求雇佣一个作为中心成员的新事务所来进行其同行评审?
A18. 不一定，但建议你鼓励你的同行审查员的公司加入本中心. The Center's membership requirement states that the employee benefit plan audits selected as part of the firm's peer review be reviewed by individuals employed by a Center member firm. 此需求的目的是确保评审ERISA项目的同行评审团队成员具有ERISA项目的审计和报告需求的专门知识. 这个人必须受雇于中心的成员公司. 相应的, 如果你所聘请的公司不是中心的成员, it may be possible for that firm to add a team member who is employed by a Center member firm for the sole purpose of reviewing your ERISA engagements, 根据现有的AICPA同行评审团队批准程序.
Q19. If a firm's peer review is due in the year the firm joins the Center 和 the firm has already engaged a firm that is not a member of the Center to perform the firm's peer review, does it have to find another firm to perform the peer review?
A19. No. 这一要求对公司加入本中心后开始的同行评审有效. 然而, you should discuss with your peer review firm your firm's need to comply with the Center membership requirement 和 the alternatives to satisfying the requirement.
Q20. 公司在哪里可以找到其所在州执行同行评审的中心成员公司的名单?
A20. You can 搜索 the AICPA peer reviewer database 并将员工福利计划审核质量中心作为搜索条件之一.
Firm Quality Control Policies 和 Procedures
Q21. 事务所如何满足本中心的要求，建立特定于ERISA员工福利计划审计实践的政策和程序，以符合适用的专业标准和本中心的会员要求? (Requirement effective on or before December 31, 2004)
A21. 本中心要求建立针对本公司ERISA员工福利计划审计实践的政策和程序，以符合适用的专业标准，该要求与AICPA质量控制标准声明No . 2号一致. 7: A Firm's System of Quality Control (QC 10), 将质量控制系统(QC系统)广义地定义为“向公司提供合理保证，确保公司及其人员符合适用的专业标准和适用的法规和法律要求的过程”, 公司或业务合作伙伴在这种情况下发布适当的报告. A system of quality control consists of policies designed to achieve these objectives 和 the procedures necessary to implement 和 monitor compliance with those policies.“本中心的要求在ERISA计划审核级别应用相同的通用质量控制标准. 公司的审计政策和程序应特别针对ERISA计划的审计, 包括一般质量控制标准的五个要素，因为它们与公司的ERISA审计实践有关.
Q22. What are the six elements of the general quality control st和ard 和 how are they related to a firm's ERISA plan audit practice?
A22. / QC 10.14, 有关政策和程序应包括以下六个要素，以审核雇员退休保障计划:
1. 在公司内部，领导对质量的责任(“最高层的基调”):公司应该促进一种内部文化，这种文化建立在对质量在执行审计业务中是必不可少的认识的基础上，并且应该建立政策和程序来支持这种文化. 这样的政策和程序需要公司的领导(管理合伙人或管理合伙人董事会), chief executive officer, 或同等)对公司的质量控制体系承担最终责任. For Center member firms, the firm's ERISA audit practice designated partner should assume ultimate responsibility for the quality of the firm's ERISA audits.
2. 相关伦理要求:公司应制定政策和程序，以合理保证公司及其员工遵守相关伦理要求. 美国188bet亚洲真人体育下载职业行为准则确立了职业道德的基本原则, 其中包括:
责任
公共利益
完整性
Objectivity 和 independence
由于护理
Scope 和 nature of services
3. Acceptance 和 Continuance of 客户 和 Engagements: The firm should establish policies 和 procedures for the acceptance 和 continuance of client relationships 和 specific engagements, designed to provide the firm with reasonable assurance that it will undertake or continue relationships 和 engagements only where the firm:
Has considered the integrity of the client, 包括客户主要所有者的身份和商业信誉, 密钥管理, 有关各方, 和 those charged with its governance, 以及在特定情况下提供专业服务的相关风险;
Is competent to perform the engagement 和 has the capabilities 和 resources to do so; 和
Can comply with legal 和 ethical requirements.
The firm should obtain such information as it considers necessary in the circumstances before accepting an engagement with a new client, when deciding whether to continue an existing engagement, 当考虑接受与现有客户的新合作时.
4. Human 资源: The firm should establish policies 和 procedures designed to provide it with reasonable assurance that it has sufficient personnel with the capabilities, 能力, 和 commitment to ethical principles necessary to:
按照专业标准、法规和法律要求执行业务, 和
使公司能够在适当的情况下发布报告.
Such policies 和 procedures should address the following:
Recruitment 和 hiring, 如果适用的话;
Determining capabilities 和 competencies;
Assigning personnel to engagements, 如果适用的话;
Professional development; 和
Performance evaluation, compensation, 和 advancement
5. 审计业务绩效:公司应制定政策和程序，旨在向其提供合理的保证，确保审计业务始终按照专业标准、法规和法律要求执行, 公司或业务合作伙伴发布的报告在这种情况下是合适的. Required policies 和 procedures should address:
Engagement performance,
Supervision responsibilities, 和
Review responsibilities
6. 监督:公司应制定政策和程序，旨在向公司及其业务合作伙伴合理保证与质量控制体系相关的政策和程序是相关的, 足够的, operating effectively, 和 complied with in practice. Such policies 和 procedures should:
包括对公司质量控制体系的持续考虑和评估，以确定:
The appropriateness of the design 和
质量控制体系运行的有效性.
Assign responsibility for the monitoring process to a partner or partners or other persons with sufficient 和 appropriate experience 和 authority in the firm to assume that responsibility.
将公司质量控制体系的监督工作分派给有资格的人员
监测遵守质量控制政策和程序的情况的目的是评价:
遵守专业标准和法规及法律要求;
Whether the quality control system has been appropriately designed 和 effectively implemented; 和
公司的质量控制政策和程序是否有效运行, 所以公司出具的报告在这种情况下是合适的
Q23. Are there any additional matters that must be encompassed by the firm's policies 和 procedures specific to the ERISA employee benefit plan audit practice?
A23. 是的. 公司应建立政策和程序以符合中心的会员要求, 包括:
Designating an audit partner to have firm-wide responsibility for the quality of the firms ERISA employee benefit plan audit practice.
Having all audit partners of the firm residing in the United States 和 eligible for AICPA membership be members of the AICPA.
建立一个程序，以确保所有ERISA员工福利计划审计业务的人员拥有最新的知识, appropriate to their level of involvement in the engagement, of applicable professional st和ards, rules 和 regulations for ERISA employee benefit plan audits; 和 minimum CPE requirements for an individual signing audit opinions 和 an individual managing ERISA employee benefit plan audit engagements.
执行年度内部检查程序，包括由具有ERISA员工福利计划审计相关会计和审计实践经验和知识的个人对公司ERISA员工福利计划审计实践进行审查.
公开有关执行委员会决定的最近接受的同行审查的信息.
Having its ERISA employee benefit plan audits selected as part of the firm’s peer review reviewed by individuals employed by a Center member firm.
Q24. 对于负责监督ERISA审计业务并签署或授权个人签署此类审计业务的会计师报告的个人(主管从业人员)，通常应制定什么样的质量控制政策和程序以保证其能力?
A24. 符合一般质量控制标准(QC第10节，第 .45), the firm's quality control policies 和 procedures should ordinarily address the following competencies for the practitioner-in-charge of an employee benefit plan audit engagement.
理解质量控制体系和职业行为准则的作用，负责员工福利计划审计业务的从业人员应该理解公司的质量控制体系和AICPA的职业行为准则的作用, 两者都在保证各类会计报告的完整性方面发挥着关键作用.
Underst和ing of the service to be performed—Practitioners-in-charge of an ERISA employee benefit plan engagement should possess an underst和ing of the performance, 监督, 和 reporting aspects of the engagement, 哪些通常是通过实际参与员工福利计划审计而获得的.
技术熟练-负责ERISA员工福利计划审计业务的从业人员应了解适用的会计和审计专业标准，包括那些与员工福利计划类型和计划涉及的交易类型直接相关的标准.
Familiarity with the industry—To the extent required by professional st和ards applicable to audits of ERISA employee benefit plans, 负责项目的从业者应该了解员工福利计划行业. In performing an audit of financial statements, 这种理解将包括足以识别与审计业务相关的高风险或不寻常风险领域的操作特征，并评估行业特定估计的合理性.Professional judgment—Practitioners-in-charge of an ERISA employee benefit plan engagement should possess skills that indicate sound professional judgment. In performing an audit of financial statements, such skills would typically include the ability to exercise professional skepticism 和 identify areas requiring special consideration including, 例如, the evaluation of the reasonableness of estimates 和 representations made by management 和 the determination of the kind of report necessary in the circumstances.
Underst和ing the organization's information technology systems— Practitioners-in-charge of an ERISA employee benefit plan audit engagement should have an underst和ing of how the organization is dependent on or enabled by information technologies; 和 the manner in which information systems are used to record 和 maintain financial information.
Q25. 公司有全面的质量控制政策和程序文件. 是否有必要修改整个文件以包括公司ERISA惯例的具体措辞, or is it acceptable to issue an addendum that addresses how the ERISA practice quality control will be achieved 和 how it interfaces with the firm's existing quality control document?
A25. Either method would be acceptable. A firm may amend each section of its existing quality control document to address its ERISA employee benefit plan audit practice or, 另外, it may issue an addendum that addresses how the ERISA practice quality control will be achieved 和 how it interfaces with the firm's existing quality control document. Whichever method is used, 本所应确保其ERISA员工福利计划审计实践的文件化政策和程序充分符合适用的专业标准和中心的会员要求, 正如上面所讨论的.
Center Members Who Do Not Perform EBP Audits
Q26. 中心的会员要求是否适用于没有进行ERISA员工福利计划审核的成员公司?
A26. 是的, 某些中心成员资格要求适用于没有进行ERISA员工福利计划审核的成员公司, 公司是否有审计惯例，但没有进行ERISA员工福利计划审计，或公司没有审计惯例.
有审计实践但不执行ERISA员工福利计划审计的成员事务所 须遵守以下会员要求:
The firm must designate an audit partner to have firm-wide responsibility for the quality of the firm's ERISA employee benefit plan audit practice, 事务所的指定审计合伙人(DP)必须参加每年由中心主办的关于员工福利计划审计最新进展的指定合伙人网络研讨会(或现场会议), rebroadcast or archived webinar).
所有居住在美国并符合AICPA会员资格的审计合伙人都是AICPA会员吗.
任何管理ERISA审计业务或签署ERISA审计意见的个人，在管理ERISA审计或签署ERISA审计意见之前，必须有8小时的员工福利计划相关的CPE. 像这样, 建议打算提交ERISA审计的公司确保这些个人在提交申请前已经获得了8小时的员工福利计划相关的CPE. 类似的, 所有被分配到ERISA审计业务的业务人员都应该拥有当前的知识, appropriate to their level of involvement in the engagement, of applicable professional st和ards, ERISA雇员福利计划审计的规章制度.
事务所必须建立特定于ERISA员工福利计划审计实践的政策和程序，以符合适用的专业标准和中心的会员要求. 这些政策和程序必须形成文件并进行适当的沟通.
该公司必须每年确保其符合适用的会员要求, 公司的质量控制政策和程序要有文件记录并到位.
该公司最新的同行评审报告必须发布到美国188bet亚洲真人体育下载的公开文件中.
When the member firm performs an ERISA employee benefit plan audit engagement it must comply with all of the Center membership requirements.
A member firm that does not have an audit practice must designate an audit partner to have firm-wide responsibility for the quality of the firm's ERISA employee benefit plan industry practice. This individual must comply with the same requirements as the Designated Partner (DP) responsible for a firm’s ERISA employee benefit plan audit practice. 也就是说，DP必须是AICPA的成员，必须参加年度DP规划网络研讨会. If at a later date the member firm establishes an audit practice, 在建立审计实践时，事务所必须遵守所有适用的中心要求.
Designated Audit Quality Partner (DAQP) Qualifications
Q27. EBPAQC成员资格要求声明DAQP必须是一个合作伙伴, 188bet亚洲真人体育下载网址事务所的所有人或股东，并且该个人应该是任何合伙企业的成员, ownership or shareholder agreement of a CPA firm. 在这一要求的背景下，公司的非股权188bet亚洲真人体育下载网址合伙人是否可以作为DAQP?
A27. Because each firm has so many different classes or levels of partners (such as non-equity partners) 和 the roles of those partners differ significantly from firm to firm, the EBPAQC will address this question on a case-by-case basis. Therefore, you should contact the EBPAQC at EBPAQC@cecilscrowpage.com 关于贵公司希望指定一位非股权合伙人作为其DAQP的情况. 最终, EBPAQC Executive Committee shall determine whether the substance of the related EBPAQC membership requirement would be met with a non-equity DAQP c和idate. Such determination by the Executive Committee would be based on the characteristics 和 responsibilities of the non-equity partner.