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CPE Self-Study

Advanced Auditing of Employee Benefit Plans: Engagement Planning: Roles and Responsibilities

  • $59.00-$69.00
    Advanced Auditing of Employee Benefit Plans: Engagement Planning: Roles and Responsibilities Online Access Product #: 166270
    AICPA Member: $59.00
    Non-Member: $69.00

Refresh your existing knowledge in the roles and responsibilities for engagement planning for defined contribution, defined benefit, and health and welfare plans. This module is part of Advanced Auditing for Employee Benefit Plans. The interactive online self-study course covers many of the same competencies found on the advanced employee benefit plans audit certificate exams and includes individual modules to customize your experience. To learn more, visit the Employee Benefit Plans Audit Certificate Programs website for more information on the certificates and additional learning options.

In this new CPE course, you will evaluate the roles and responsibilities of various parties involved in an employee benefit plan audit. Assessing the areas and extent of the roles for these parties is important for auditors to incorporate into EBP audit planning. This course will take you through exercises in EBP audit planning related to executing the defined responsibilities and assessing communications with these parties.

Learning Objectives

This course will prepare you to do the following:

  • Evaluate how the firm, client, third parties, and specialists execute defined responsibilities and recognize the effect of execution issues on the engagement.
  • Assess in which areas, and to what extent to use the work of others with respect to the engagement.
  • Assess communications with the client, those charged with governance, third parties, or specialists when planning the engagement.

Key Topics

  • Roles and responsibilities of third parties and specialists
  • Extent to use work of others
  • Planning communications with client, third parties or specialists

Who Will Benefit?

Auditors from small to large firms interested in enhancing their intermediate to advanced competencies in employee benefit plan auditing.

System Requirements

About the Authors

JulieAnn C. Verrekia, CPA

Julie has more than 20 years of experience in accounting and auditing specializing in employee benefit plans. Julie is a former managing director of the employee benefit plan practice in the Philadelphia office of PricewaterhouseCoopers LLP.

Julie's responsibilities included serving Fortune 500 clients as well as major financial services firms. She also was responsible for employee benefit plan quality issues for the southeast region of PwC and was a key member of a team of national office employee benefit plan specialists who oversaw the development of practice aids and training for the entire firm.

Our director of quality control, Julie assists the AICPA in writing employee benefit plan publications including Audit and Accounting Guide Employee Benefit Plans.

Melissa G. Critcher, CPA

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.

Alice Evans, CPA

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.

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