1.

Initial Audit Meeting: We begin with a brief call (30 min or less) to:

• Review the past year’s plan operations

• Discuss any upcoming changes

• Determine the best timing for your audit

During this meeting:

• We’ll coordinate auditor access to your plan provider and payroll portals to reduce the documentation you need to gather

• You’ll receive our engagement letter through RightSignature for easy, secure e-signature

2.

Audit Planning: We send our request list and planning inquiries through ShareFile, our secure client portal. This allows you to:

• Safely upload all audit documentation

• Track outstanding items in real time

Once all items are received:

• We’ll select a sample for participant testing

• The participant list will be sent directly to you through ShareFile

This step typically takes less than one week once all the documents are submitted.

3.

Fieldwork and Testing: We will request a selection of HR, payroll, and plan enrollment documents for sampled employees. We test the following areas as applicable:

• Distributions

• Participant loans

• Demographic data

• Payroll

• Employee deferrals

• Employer contributions

Because the audit is fully remote:

• You control the pace of uploading requested items

• You choose how to receive follow-up requests — via email, ShareFile, or phone

4.

Wrap-up and Final Deliverables: Once all testing is complete and any open items are addressed:

• We’ll send a draft of the financial statements and required communication letters for your review

• After your approval, we’ll provide a management representation letter for e-signature

• Final financial statements and letters will be issued once the signed letter is received

This step typically takes less than one week after receiving all outstanding items.