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Audits of 401(k) Plans

Author/Moderator: Deloitte & Touche LLP
Publisher: AICPA
Availability: Varies by Format (See Below)
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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.

Key Topics:

  1. Background of 401(k) audits
  2. Regulatory and reporting requirements
  3. Audit planning and pre-engagement activities
  4. Internal control considerations
  5. Auditing the statement of net assets available for benefits
  6. Auditing the statement of changes in net assets available for benefits
  7. Other auditing considerations
  8. The auditor's report
  9. Financial statement disclosures
  10. Supplemental schedules

Learning Objectives:
This course will prepare you to:

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

Who Will Benefit?

  1. Auditors of employee benefit plans, accountants in business and industry responsible for company benefits

Prerequisite: None

Advance Preparation: None

NASBA Field of Study: Auditing
Level: Basic
Recommended CPE Credit: Text - 12; On-Demand - 11.5
Audits of 401(k) Plans
Text , 2016
Product# 733850001
Availability: In Stock
AICPA Member:$179.00
Your Price:$229.00
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