This Employee Benefit Plan Audit Quality Center (EBPAQC) tool provides a handy reference for identifying and understanding the various filing requirements and regulations for plans that file on Form 11-K with the SEC.
It discusses:
Form S-8 requirements
Form 11-K requirements
Exemptions from the audited financial statements requirement
Consents of the independent auditor and unique circumstances
Form 8-K requirements for a change in auditors, including an example letter from the predecessor auditor
Reference to PCAOB standards
Blackout periods
Auditor independence.