This episode covers changes to employee benefit plan audits, FASB’s proposed updates to reference rate reform guidance, important ERC accounting guidelines and PCAOB, SEC and U.S. DOL updates.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Additional resources:

• FASB Proposes Updates to Reference Rate Reform Guidance
• SAS 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
• PCAOB proposed requirements for accounting estimates and using specialists
• U.S. Department of Labor: Compliance Assistance Release No. 2022-01 - 401(k) Plan Investments in “Cryptocurrencies”
• SEC Proposes Rules to Enhance Disclosure and Investor Protection Relating to Special Purpose Acquisition Companies, Shell Companies, and Projections