-
The Employee Retirement Income Security Act (ERISA) allows plan sponsors to instruct an auditor not to perform any auditing procedures with respect to investment information prepared and certified by a bank or similar institution. The limited scope audit provision does not apply to information about investments held by a broker-dealer or a mutual fund, but some have established separate trust companies that will provide a limited scope certification. Nevertheless, the appointment of a corporate trustee or certain corporate custodians is advisable to obtain the limited scope audit certification.
-
To: NATIONAL EDITORS
Contact: Lori Boukas of the American Board of Medical Specialties (ABMS), +1-847-563-4531, lboukas@abms.org
-
For more than 30 years, the Commercial Collection Agency Association (CCAA) of the Commercial Law League of America has worked to elevate the standards of the commercial collection industry in an effort to better serve and protect credit grantors. Membership in the CCAA is organizational, meaning that firms, not individuals, are deemed members. As a result, only agencies -- not individuals -- can obtain certification, and firms must complete all extensive certification process to become members of the CCAA. To maintain its certification, the agency must: submit trust account information semi-annually; submit account placement information quarterly; attend one CCAA meeting per year; meet continuing education requirements; and be subject to a random visit from the executive director.
-
Organic. Natural. No added hormones. No antibiotics. Grass-fed. Free-range.
An often-confusing array at a higher cost awaits consumers interested in alternatives to mass-produced beef after mad cow disease was found last month in a Washington state dairy cow.
-
-
The Pennsylvania Association of Nonprofit Organizations said several local organizations have earned its Seal of Excellence.
The certification under the Standards of Excellence program was designed to increase the public's trust in the nonprofit sector by setting benchmarks for operations, governance, human resources, financial management and fundraising.
-
Gov. Jay Nixon has appointed three Columbia residents to state boards and commissions.
Tracy Gonzalez was reappointed to the Child Abuse and Neglect Review Board. Christopher Egbert was named to the Corrections Officer Certification Commission. Letitia Thomas was picked for the Missouri Family Trust Board of Trustees.
-
... BRANCH FINANCIAL DISCLOSURE, QUALIFIED TRUSTS, AND CERTIFICATES OF DIVESTITURE. Subpart D: Quali... or income of a trust proposed for certification or certified. (ii) Qualified blind trust. The most...
-
Certified public accountants engaged in employee benefit plan audits should be aware of the complex and risky issues that arise in these engagements. Some of the relevant issues include documentation of audits, correcting errors and omissions, disclosure standards, voluntary compliance reviews, qualified opinions, the limited-scope audit exception, financial statement preparation, master trust filings and certification of investment information. These issues and others are addressed in a question and answer format.
-
A group of Japanese logging professionals is looking to Maine as a model for sustainable forestry methods.
The group from Miyazaki Prefecture, on the southern island of Kyushu, is developing a program that certifies its practices as safe and environmentally sound. To learn about Maine's certification program, it is spending part of this week touring logging operations and talking with representatives of the Trust to Conserve Northeast Forestlands.