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Auditing Employee Benefit Plans

Author/Moderator: RSM US LLP; Karen Bell, CPA; Josie Hammond, CPA; Becky Miller, CPA
Publisher: AICPA
Availability: Varies by Format (See Below)
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The complexities of an employee benefit plan (EBP) audit demand deep, exacting expertise. CPAs specializing in EBP audits must meet the Department of Labor and IRS requirements, in addition to the AICPA’s professional standards and rules.

This CPE course is designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help you more effectively plan and carry out your audit.

Topics Discussed

  • Plan types including 401(k), defined contribution, defined benefit, health and welfare, and employee stock ownership plans (ESOPs)
  • GAAP vs. ERISA reporting requirements
  • Recent developments
  • Filing and audit requirements
  • Planning the audit and assessment of risks
  • Prohibited transactions
  • Overview of tax compliance
  • Internal controls unique to employee benefit plans

Learning Objectives:
This course prepares you to:

  • Audit employee benefit plans in accordance with AICPA standards and DOL rules and regulations
  • Identify audit tests specialized for employee benefit plan audits
  • Indicate the scope of an audit
  • Recall the structure of employee benefit plans
  • Identify accounting requirements unique to employee benefit plans

Who Will Benefit?

  • Auditors providing employee benefit audit and accounting services
  • Benefit plan administrators and employees of companies with responsibilities for accounting and reporting for plan benefits

Prerequisite: None

Advanced Preparation: None

Enhanced On-Demand Format
This enhanced on-demand format features audio and voice narration to keep you actively engaged with the course content. Additionally, updated course navigation allows you to easily move throughout the material. For your convenience, a PDF version of the text manual is included for download to use as a reference guide.

NASBA Field of Study: Accounting and Auditing
Level: Basic
Recommended CPE Credit: Text - 15.5; On-Demand - 12.5
Auditing Employee Benefit Plans
Text , 2016
Product# 733840
Availability: In Stock
AICPA Member:$279.00
Your Price:$349.00
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