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Auditing Defined Contribution Retirement Plans

Author/Moderator: Melissa Critcher, CPA
Publisher: AICPA
Availability: Varies by Format (See Below)
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Take the next step in your career development and learn how to go beyond the basics in preparing working papers and financial statements in audits of employee benefit plans. This CPE course will provide the auditor with the tools necessary to understand the complex rules and regulations that affect employee benefit plans as well as guidance on addressing deficiencies. Through contemporary case studies, you’ll gain a thorough understanding of the procedures needed to effectively plan and carry out your audits of defined contribution retirement plans.

Key Topics:

  • Identification of various types of plans
  • Planning, communication, and other activities for audits of defined contribution plans
  • Investments and investment related income
  • Auditing participant data, contributions, distributions, and notes receivable from participants
  • Fraud in employee benefit plans
  • Government regulations and reporting requirements
  • Comparing the audited financial statements to Form 5500
  • Legal counsel representations
  • Case studies and discussion questions

Learning Objectives:
This course will prepare you to:

  • Identify different types of defined contribution retirement plans that are available to plan sponsors
  • Analyze complex audit and accounting issues associated with defined contribution plans
  • Identify the different types of investment options that may be available to participants, including the audit procedures for complex investments
  • Analyze various fraud examples and develop the appropriate audit responses
  • Apply rules and regulations associated with auditing and reporting for defined contribution retirement plans

Who Will Benefit?
Practitioners with experience auditing defined contribution retirement plans

Prerequisite: Experience with the employee benefit plan audit process and a working knowledge of ERISA

Advance Preparation: None

NASBA Field of Study: Accounting and Auditing
Level: Intermediate
Recommended CPE Credit: Text - 10; On-Demand - 7.5
Auditing Defined Contribution Retirement Plans
Text , 2016
Product# 745174
Availability: In Stock
AICPA Member:$169.00
Your Price:$219.00
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