Less preparation More time for EBP audit review
Since March 2026, Lilling has used Clark across its employee benefit plan audit practice. Ava prepares and tests the work using the firm's methodology, giving auditors more time for evidence, exceptions, and judgment.
Lilling & Company LLP · Employee benefit plan audit case study
Engagement at a glance
- Hands-on testing
- 60–90 min
- Vesting check
- ≈10 min
- Payroll rows
- 170,000
- Template versions
- 34 → 13
- Register pages
- 100+
- Live since
- March 2026
Reported results from Lilling engagements, not a timed before-and-after study. Hands-on testing time covers contributions and eligibility, not the full audit or total elapsed time.
From manual preparation to source-linked work
Auditors previously extracted contribution registers exceeding 100 pages, merged payroll files, and keyed demographic data. With Clark, Ava extracts the registers, populates demographic workpapers with source citations, and consolidates 170,000 payroll rows on upload.
Review the exceptions, with evidence in reach
Lilling reported 60 to 90 minutes of hands-on work for sampling and testing contributions and eligibility. Seth Heller also described a population-wide vesting exception check completed in about ten minutes, replacing a search across PDFs. Auditors follow figures to their sources and complete a structured second pass before partner sign-off.
One method across the practice
The firm replaced 34 overlapping workpaper versions with 13 standard templates. Shared templates and reusable prompts guide Ava's preparation, while Lilling's auditors remain responsible for every conclusion. The study's capacity and dollar-value scenarios are modeled opportunities, not measured firm results.
See Clark in action
The peer review guarantee, in practice
Watch Ava prepare a workpaper, then trace every figure back to the source document, the change, and the approval.