The AICPA Professional Ethics Division carries out inspections in order to identify Violations on Professional Standards in Employee Benefit Plan engagements. The most common violations have been compiled in order to prevent further occurrences by making practitioners aware of items to avoid.

Source: http://feedproxy.google.com/~r/AICPA_FinancialReportingCenter/~3/OZWceNWG_Hg/AICPAProfessionalEthicsDivisionReports.aspx
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