CPE Self-Study

Audits of 401(k) Plans

  • $179.00-$229.00
    Audits of 401(k) Plans In Stock Product #: 733850001
    AICPA Member: $179.00
    Non-Member: $229.00
  • $159.00-$199.00
    Audits of 401(k) Plans Online Access Product #: 154844
    AICPA Member: $159.00
    Non-Member: $199.00
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    Product #: GT-AFKP

401(k) plans are a popular option for employee benefit plans, so you must have the proper skills to audit these plans effectively.

This CPE course covers aspects of how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements. The course will enhance your abilities to plan and conduct 401(k) audits more efficiently and effectively and understand the difference between 401(k) audits and other employee benefit plan audits.

Learning Objectives

This course will prepare you to:

  • Identify the requirements for 401(k) audits as distinguished from audits of other types of employee benefit plans
  • Recall how to plan and conduct 401(k) audits more efficiently and effectively
  • Recognize new developments affecting 401(k) audits

Key Topics

  • Background of 401(k) audits
  • Regulatory and reporting requirements
  • Audit planning and pre-engagement activities
  • Internal control considerations
  • Auditing the statement of net assets available for benefits
  • Auditing the statement of changes in net assets available for benefits
  • Other auditing considerations
  • The auditor's report
  • Financial statement disclosures
  • Supplemental schedules

Who Will Benefit?

  • Auditors of employee benefit plans
  • Accountants in business and industry responsible for company benefits

System Requirements

About the Authors

Deloitte & Touche LLP

About the Publisher


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.

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