Audits of 401(k) Plans
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.
- 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
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
Who Will Benefit?
- Auditors of employee benefit plans, accountants in business and industry responsible for company benefits
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