legislation: 103-s-2547

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
103-s-2547 103 s 2547 ERISA Audit Improvement Act of 1994 Labor and Employment 1994-10-07 1994-10-07 Read twice and referred to the Committee on Labor and Human Resources. Senate Sen. Simon, Paul [D-IL] IL D S000423 0 ERISA Audit Improvement Act of 1994 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to revise provisions relating to auditing of employee benefit plans. Eliminates provisions which allow certain limited scope audits by banks, similar institutions, or insurance carriers to fulfill the requirement for an audit by an independent public accountant as part of an employee benefit plan's annual report. Requires external quality control review of qualified public accountants for such ERISA audits. Requires notifications of certain events by plan administrators and accountants. Authorizes assessment of a civil penalty against any plan administrator or accountant who fails to provide the Secretary of Labor with any such required notification. 2025-08-26T13:51:08Z  

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