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Audit firms

3 briefings filed under this beat, newest first. Every one states its scope and carries its sources through to the end.

What the 2023 participant-count change actually did to first-time audits

Dropping eligible-but-zero-balance participants from the count did more than shrink the large-plan population once. It changed the count-driven path toward a first audit. It also made filing history and the separate small-plan waiver analysis more important.

Scope
Defined-contribution plans
Years
2023+
Authority
Form 5500 instructions
Boundary
Audit waiver tested separately
Read the analysis