Participants Accounts

This workbook may be used to document the participant accounts from defined contribution plans that are selected for testing and the procedures performed to test the changes in each account.

Entering Data

Data entry is required on both the Participants Selected and the Reconciliation worksheets. When inputting data on the Participants Selected worksheet, a blue border around an individual cell in the Participant column indicates that the row has data input, but the participant data is blank. See the section “General Workpaper Functionality and Tips for Entering Data” for further information concerning conditional formatting.

Inserting and Deleting Line Items

Do not insert additional line items or delete existing line items as this will corrupt the conditional formatting for the Participant column.