ERISA Liabilities for CPAs - Be Informed
CPAs provide a variety of professional services to pension and other employee benefit plans—auditing the plans, advising clients on applicable tax rules and even providing investment advice. In some cases, CPAs administer the plans for smaller clients, collecting contributions, choosing how to invest plan assets, processing participant distribution requests and making all required IRS filings. Providing such services requires a CPA to be familiar with the often complex requirements of ERISA.
An AICPA article  outlines the potential liability exposure of CPAs and other professionals who provide services to ERISA plans, and discusses ways to reduce it.