Publications

Statement of Auditing Standard 114 By Michael A. Van Sertima: The Auditor's Communication with Those Charged with Governance
Checking Into the Services of a Plan's CPA By Michael A. Van Sertima and Vincent F. Panetierri: While some say the A in CPA stands for "audit," Taft-Hartley plans sometimes have a need for CPA services not having to do with financial statements.
Methods of Employer Contribution Submission By Carol Westfall and Michael A. Van Sertima: In the current climate of underfunded pension plans, effectiveness and efficency are of utmost importance when collecting employer contributions to pension and other benefit plans.
Reading and Understanding Employee Benefit Plan Financial Statements By David C. Lee and Michael A. Van Sertima: If your employee benefit plan has more than 100 participants, chances are you've had to work your way through the audited financial statements you're required to include with your Form 5500 filing.
An Overview of Internal Controls By Michael A. Van Sertima: A plan's management should view an effective system of internal controls as one of the mechanisms for meeting its fiduciary responsibilities.