SAS No. 136 and the Impacts on Employee Benefit Plans

Presented on:
December 9, 2021 9:00 AM PT
1 hour

As Statement on Auditing Standards (SAS) No. 136 takes effect, you might be wondering how the new standard will change the audit of your organization's employee benefit plans (EBP).

Join us for an on-demand webcast to discuss the changes to EBP audits starting with 2021 year-ends. Our EBP audit specialists will share insight into what to expect as we implement Employee Retirement Income Security Act (ERISA) Section 103(a)(3)(C) audits, and how they differ from limited scope audits.

Benefit plan professionals will also answer questions, address concerns, and expand on key topics, such as:

  • Effects of new ERISA Section 103(a)(3)(C) audits on our engagement letters, management representation letters, and audit reports
  • Changes to communications to those charged with governance
  • Additional procedures unique to EBP audits for ERISA Section 103(a)(3)(C) audits, versus limited scope audits


Catrina Blackwell, CPA, Partner, Moss Adams

Catrina has practiced public accounting since 1992 and in 2007 she joined Moss Adams from a Big Four firm where she was an assurance director and leader of the employee benefit plan assurance practice. Catrina now leads our Employee Benefit Plans audit practice in Los Angeles with experience auditing benefit plans of all types and sizes, including single-employer, multiemployer, pension, 401(k), and health and welfare plans. She helps design and conduct our in-house employee benefit plan training.

Kory Hoggan, CPA, Partner, Moss Adams

Kory has over 20 years of accounting experience including 16 years in public accounting. He has extensive experience conducting and managing audits of governmental financial statements, public employee retirement systems, and employee benefit plan engagements. His benefit plan experience includes defined contribution, defined benefit, employee stock ownership, public employee retirement systems, and health and welfare plans reporting under both FASB and GASB standards.

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