SCERS is requesting proposals from qualified certified public accountants or audit firms, here after referred to as respondent(s), to plan and conduct the audits listed in this Request for Proposal (RFP) performed under the American Institute of Certified Public Accountants (AICPA) Statements on Standards for Agreed-Upon Procedure (AUP) Attestation Engagements. The intended recipient of the AUP reports is the SCERS Retirement Board and management with the following objectives Validate SCERS’s conformance with the California County Employees Retirement Law of 1937 (CERL), the Public Employees’ Pension Reform Act (PEPRA), and the SCERS Retirement Board policies, and other applicable requirements. Verify the adequacy and effectiveness of SCERS’s control environment to promote efficient use of resources, protection of assets, and its design to deter and detect errors or misappropriation of assets. Enhance governance by providing insights into risk management and control mechanisms. General work description: AUP engagements and services are listed below: Employer Reporting - Payroll Employer Reporting – Member Data Third-Party Data Privacy Contribution Accounting and Reporting Risk Based Audit Plan for FY 2027- 28 and FY 2028 – 29