SAS No. 136 resource center

The Center has compiled tools and resources to assist members and plan clients in implementing SAS No. 136 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, as amended (EBP standard). Codified in new AU-C section 703 of the AICPA Professional Standards, the EBP standard addresses the auditor’s responsibility to form an opinion and report on the audit of financial statements of employee benefit plans subject to ERISA, and the form and content of