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AFMD-92-14 Employee Benefits: Improved Plan Reporting and CPA Audits Can Increase Protection Under ERISA

Pension Security

United States. Congress. House. Committee on Government Reform and Oversight. Subcommittee on Human Resources

Published: 1998

Total Pages: 94


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Concerns the status of recommendations made to the accounting profession over the past two decades by major study groups. Identifies (1) recommendations made from 1972-95 to improve accounting & auditing standards & the performance of independent audits under the federal securities laws & the actions taken on those recommendations, & (2) any unresolved issues to determine their impact on the performance of independent audits, effective accounting & auditing standards setting, & efforts to expand the scope of business reporting & audit services.