Health and Welfare Benefit Plans: Checklists and Illustrative Financial Statements

This financial accounting and reporting practice aid is invaluable to anyone who prepares financial statements and reports for Health and Welfare Benefit Plans. The checklists have been updated to reflect AICPA and FASB pronouncements and interpretations issued as of March 31, 2008. These checklists can be used by preparers of health and welfare benefit plan financial statements prepared in conformity with generally accepted accounting principles and by practitioners who audit, review, or compile those financial statements as they evaluate the adequacy of disclosures made in the basic financial statements, notes to the financial statements, and required supplementary information. Illustrative financial statements and auditor’s reports are included in this practice aid.

This nonauthoritative practice aid has been prepared by the AICPA staff and has not been reviewed, approved, disapproved, or otherwise acted on by any senior technical committee of the AICPA and do not represent official positions or pronouncements of the AICPA.

Health and Welfare Benefit Plans: Checklists and Illustrative Financial Statements is also available as an online subscription. Click here for details.

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