IQPAIndependent Qualified Public Accountant (Department of Labor term)
IQPAInternational Quarter Pony Association (breeders' association)
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The instructions also advise that if the information contained on Line 4a is not presented in accordance with the DOL's regulatory requirements, the IQPA report must make the appropriate disclosures in accordance with generally accepted accounting standards (a summary paragraph detailing the matter and if it results in the IQPA issuing a "qualified" report).
This program involves a random selection of plan audits for review to ensure that the level and quality of audit work performed supports the opinion rendered by the IQPA on the plan's financial statements, and that such work is adequately documented in the IQPA's work papers as required by established professional standards.