Discuss an overall A&A update while focusing more on SAS 136. Cover all you need to know about SAS No. 136, Forming an Opinion and Reporting on Employee Benefit Plans Subject to ERISA. Gain an understanding of SAS No. 136 and discuss what you should be doing for the new performance requirements. Discussion includes engagement acceptance considerations, risk assessment and response relating to relevant plan provisions and reportable findings and required procedures relating to the ERISA section 103(a)(3)(C) audit.