Services

Employee Benefit Plan Audits

We offer the following Plan Audit services:

We currently service over 270 defined contribution, defined benefit, and health and welfare plans, including several public company plans whose audited financial statements are required to be included in filings with the Securities and Exchange Commission. We have extensive experience providing audit and tax services to these types of plans, and interact with our clients on these matters every day.

EXPERTISE AND RESOURCES

Our ERISA audit practice incorporates the following skills, expertise, and affiliations:

• AICPA Employee Benefit Plan Audit Quality Center - Member
• Capability to Deploy and Manage Audit Teams Simultaneously
• Information Technology Audit Specialists, a Resource to Comply with SAS 94
• Benefit Plan Administration Practice Group - Resource to ERISA Auditors
• Accredited Fiduciary Audit Expertise - Resource to ERISA Auditors
• SEC Filing Capabilities (Form 11 K Filings)

We are registered with the Public Company Accounting Oversight Board (PCAOB), a private-sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002, which oversees the auditors of public companies and protects the interests of investors.

FOCUS

The primary purpose of our audits will be to issue our independent auditors' reports on each plan's financial statements.  Our engagements include audits performed in accordance with:

• PCAOB Audit Standards
• Generally Accepted Auditing Standards
• AICPA Audit and Accounting Guide For Employee Benefit Plans
• Reporting and Disclosure Requirements under Employee Retirement Income Security Act of 1974 (ERISA) and Related Regulations

We audit benefit plans to meet the requirements of ERISA and the Department of Labor (DOL). With resources in all offices, we have the ability to perform a plan audit at any time during the year, utilizing staff that is experienced in ERISA audits. We have an internal task force of employees specializing in this area, who meet regularly to share information regarding current regulations and ERISA requirements. Our ERISA experts receive continuing education specific to this area, and many attend the National Conference on Employee Benefit Plans on an annual basis.

For more information on Employee Benefit Plan Audit Services please contact: Margie Alf or Bill Schmidt at malf@cshco.com or bschmidt@cshco.com in Cincinnati, Jim Haubrock at jhaubrock@cshco.com in Dayton, Tiffany White at twhite@cshco.com in Columbus, David Holmes at dholmes@cshco.com in Springfield, and John Parks at jparks@cshco.com in Middletown.