June 3, 2021

Like many areas of our lives in 2020, Employee Benefit Plans also experienced a number of significant changes as a result of the pandemic and the CARES Act. Plan sponsors should take note that the approval of two new audit reporting standards, SAS 134 and SAS 136, will likely impact the performance and timing of your audit. For the first time in many years, there are also changes to how employers must attest to their annual limited-scope audits.

Join GRF for a discussion of the new requirements for plan sponsors and learn how your organization should plan for the audits of December 31, 2020 and 2021 plan years. The program will include a thorough overview of the documentation you will need to support CARES Act transactions and achieve a successful retirement plan audit.  We will also give you a preview of the 2021 changes for the new accounting standards for employee benefit plans.

Slide Deck

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Additional Resources

EBPAQC Plan Sponsor Guidelines




Jennifer McCahill, CPA

Partner, Audit





Andrew Deyhle

Senior Auditor