Employee Benefit Plans


CW Associates, CPAs, was Hawaii’s first member of the Employee Benefit Plan Audit Quality Center of the AICPA, which requires that all ERISA employee benefit plan audit engagement personnel possess current knowledge of applicable professional standards and the rules and regulations for ERISA (accomplished through employee benefit plan-specific continuing professional education). It also requires member firms to establish policies and procedures specific to the firm’s employee benefit plan audit practice to comply with the applicable professional standards and the Center’s other membership requirements, and to make publicly available information about its most recently accepted peer review. (Our firm and its predecessor received unqualified opinions without letters of comment in each of its peer reviews since inception in 1989.)

Employee benefit plan audits comprise a significant part of our professional practice; thus, the firm is not known as a “dabbler”. Our firm provides limited and full-scope audit services for:

  • Defined Benefit and Defined Contribution Pension Plans, including Internal Revenue Code Section 401 (k) Plans Internal Revenue Code Section 403 (b) Plans
  • Employee Stock Ownership Plans (ESOPs)
  • Single Employer and Multi-Employer Pension Plans
  • Multi-Employer Pension Plans