The American Institute of Certified Public Accountants (AICPA) Employee Benefit Plan Audit Quality Center (EBPAQC) was established a firm-based voluntary membership center for firms that audit employee benefit plans to help CPAs meet the challenges of performing quality audits in this unique and complex area. As a member of the EBPAQC, members can network, exchange information, share best practices, and discuss issues with other member firms that have demonstrated a commitment to audit quality.