Employee Benefit Plan Audits
The Work
Employee benefit plan audits sit at the intersection of ERISA compliance, fiduciary responsibility, and operational complexity. They require deep technical knowledge, careful coordination with plan sponsors and service providers, and documentation standards that satisfy the DOL, peer reviewers, and the plan’s own advisors.
Our team has led EBP-focused practices and managed audit operations at national firms. We bring that same rigor to every engagement, whether we’re working directly with a plan sponsor or supporting a CPA firm that refers specialized audit work to us.
We audit defined contribution plans (401(k), 403(b)), defined benefit plans (pension, cash balance), profit-sharing plans, and ESOPs.
How We Work
For Plan Sponsors:
Less Stress, More Control.
We get you audit-ready before fieldwork begins. That means organizing your PBC documentation, reconciling key schedules, and building a timeline your team can actually follow. The goal is straightforward: fewer surprise requests, less disruption to your staff, and an audit that stays on schedule.
During the engagement, we communicate weekly, not just when there’s an issue. If something changes mid-audit, you’ll hear about it early enough to make decisions, not late enough that your options have narrowed.
For CPA Firms:
Expanded Capacity, Protected Relationships
If your firm refers EBP audits or needs overflow capacity during busy seasons, we’re structured to support that without creating friction.
We work under your direction. Your team stays focused on judgment, review, and the client relationship. We handle the execution layer, tracking milestones, building schedules, organizing evidence, and managing PBC logistics.
For Service Providers:
Streamlined Processes, Audit-Ready Administration
TPAs, recordkeepers, and payroll providers play a critical role in EBP audit quality. We consult with service providers on process and documentation improvements that make plan administration more audit-friendly, reducing friction before fieldwork starts.
What Can You Expect
- A senior professional on every engagement. A senior professional who knows your plan, your industry, and the specifics of your engagement and stays involved throughout.
- Structured execution, not improvisation. Every engagement follows the same proven framework: disciplined PBC management, weekly communication, early escalation when scope, timing, or findings shift, and multiple review layers before any work leaves our hands.
- Documentation built for scrutiny. Clean documentation, on-time delivery, and work product designed to hold up, whether it’s your firm’s internal quality review, a peer reviewer, or a DOL examination.
- Transparency from start to finish. We flag issues early. When something shifts, the people who need to know find out before it becomes a problem.
Why Scrubbed
- Scrubbed's EBP practice is led by professionals with over 20 years of specialized experience. That includes building EBP-focused practices from the ground up and running audit operations at national firms.
- We work across defined contribution plans (401(k), 403(b)), defined benefit plans (pension, cash balance), profit-sharing plans, and ESOPs. Whether your firm refers a few EBP engagements a year or needs reliable overflow capacity during filing season, we're set up to support that without creating friction for your team or your clients.
Frequently Asked Questions
What makes manufacturing accounting different from general accounting?
We audit defined contribution plans including 401(k) and 403(b) plans, defined benefit plans including traditional pension and cash balance plans, profit-sharing plans, and employee stock ownership plans (ESOPs).
What types of employee benefit plans does Scrubbed audit?
We audit defined contribution plans, including 401(k) and 403(b) plans, defined benefit plans including traditional pension and cash balance plans, profit-sharing plans, and employee stock ownership plans (ESOPs).
Who needs an employee benefit plan audit?
The Department of Labor generally requires an annual EBP audit for plans with 100 or more participants with account balances at the beginning of the plan year. The audit must be performed by an independent qualified public accountant and filed with the Form 5500 annual return.
How does Scrubbed work with CPA firms on EBP audits?
We operate under the referring firm’s direction. We handle technical execution, PBC management, schedule preparation, and evidence organization, while the referring firm maintains the client relationship and signs the opinion. We don’t compete for the client, and we don’t expand scope without being asked. The referral model is built to protect the relationship.
What does Scrubbed's EBP audit process look like?
Each engagement follows a consistent structure: organized PBC management with clear timelines, weekly communication with the client or referring firm, early escalation when scope, timing, or findings shift, and structured review layers before fieldwork closes. A named senior professional leads every engagement from start to finish.
Can Scrubbed handle EBP audit overflow during busy seasons?
Yes. We’re structured to onboard quickly and deliver within compressed timelines without adding management burden to your team. Many CPA firms use us for overflow capacity during peak filing periods.
Ready to talk about your EBP audit?
Whether you’re a plan sponsor preparing for your annual audit or a CPA firm looking for a reliable EBP partner, we’d welcome the conversation.