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CPE Self-Study

Auditing Defined Contribution Retirement Plans

  • $169.00-$219.00
    Auditing Defined Contribution Retirement Plans In Stock Product #: 745174
    AICPA Member: $169.00
    Non-Member: $219.00
  • $109.00-$139.00
    Auditing Defined Contribution Retirement Plans Online Access Product #: 163642
    AICPA Member: $109.00
    Non-Member: $139.00

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

System Requirements

About the Authors

Melissa G. Critcher, CPA

Charlotte, North Carolina

Melissa is a member of both the American Institute of Certified Public Accountants (AICPA) and the North Carolina Association of Certified Public Accountants (NCACPA). She has served in various roles with the NCACPA including member of the Board of Directors, committee member for the Accounting and Attestation Committee as well as local chapter positions.

Melissa's background in accounting includes more than 19 years of experience in public accounting specializing in auditing defined contribution and defined benefit employee benefit plans as well as manufacturing, distribution and professional service organizations. Her public accounting experience includes a position as a senior audit manager with Greer & Walker, LLP in Charlotte, North Carolina, a manager at a regional firm in Raleigh, North Carolina prior to re-locating to Charlotte. Melissa also worked with a local firm in Winston-Salem. During her career, Melissa has been responsible for managing the employee benefit plan niche, marketing and business development and conducting in-house training seminars. Currently, she has her own practice located in the Charlotte, NC area where she concentrates her work on employee benefit plan audits and consulting.

Melissa has been recognized as an outstanding discussion leader for both the AICPA and the NCACPA. In addition to teaching courses for the associations, Melissa has also authored several publications for the AICPA and the NCACPA. Melissa is a 2014-15 recipient of the AICPA Outstanding Instructor Award.



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.