What it is
A plan audit goes faster when the plan sponsor sends the right documents the first time. This request list groups the items by plan documents, trust and investments, payroll and contributions, participants, compliance and operations, and the financial statements and representations, with a column for who owes each item, the due date and the status.
Items that apply only to a limited-scope audit under ERISA section 103(a)(3)(C) are noted. Remove items that do not apply to the plan and add items from your planning memo. Participant census data should travel securely and without Social Security numbers unless the engagement requires them.
When to use it
- Sending the initial request to a plan sponsor with the engagement letter.
- Tracking receipt of items during planning and fieldwork.
- Onboarding a new plan audit client.
What’s inside
- Plan documents and prior filings
- Trust statements, certifications, investment detail and SOC 1 reports
- Payroll registers, remittance records, match calculations and compliance testing
- Census, loans, distributions and vesting
- Compliance records, draft statements, draft Form 5500 and the representation letter
Standard cited
This template follows AU-C 703 / ERISA. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
What is a limited-scope audit certification?
When the plan administrator elects the ERISA section 103(a)(3)(C) limitation, the auditor does not audit investment information certified by a qualifying bank, similar institution or insurance carrier. The certification must be complete and accurate and meet the DOL requirements, so obtain and review it.
Do I need a SOC 1 report from the recordkeeper?
It is usually the practical way to rely on the recordkeeper’s controls (AU-C 402). If none is available or it does not cover the period, plan additional procedures.
How should census data be sent?
Through a secure channel, with participant IDs rather than Social Security numbers where possible. Keep the file limited to the fields the tests need.
Related templates
- Employee Benefit Plan Audit Planning Memo (ERISA)
- PBC List — Audit Request List (Excel)
- Management Representation Letter (AU-C 580)
Last updated 11/05/2026. All free templates.