Common Deficiencies in EBP Limited Scope Certifications
Common Deficiencies in Employee Benefit Plan . Limited Scope Audit Certifications. Under certain circumstances, plan management may elect to adopt an exemption under ERISA section 103(a)(3)(C) that allows plan administrators to instruct the auditor not to perform any additional procedures with respect to the investment information prepared and certified by a bank or similar institution or by ... ................
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