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CPE Self-Study

Auditing Employee Benefit Plans

  • $279.00-$349.00
    Auditing Employee Benefit Plans In Stock Product #: 733840
    AICPA Member: $279.00
    Non-Member: $349.00
  • $239.00-$299.00
    Auditing Employee Benefit Plans Online Access Product #: 153006
    AICPA Member: $239.00
    Non-Member: $299.00

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

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.

System Requirements

About the Authors

Becky Miller, CPA



Josie Hammond, CPA



Karen Bell, CPA



McGladrey LLP



RSM US LLP



About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.