Employee Benefit Plans - Audit and Accounting Guide

  • $89.00-$109.00
    Employee Benefit Plans - Audit and Accounting Guide Availability : In Stock Product #: AAGEBP18P
    AICPA Member: $89.00
    Non-Member: $109.00
  • $79.00-$99.00
    Employee Benefit Plans - Audit and Accounting Guide Availability : eBook Download Product #: AAGEBP18E
    AICPA Member: $79.00
    Non-Member: $99.00
  • $109.00-$139.00
    Employee Benefit Plans: Audit Guide and Audit Risk Alert Availability : Online Access Product #: WEB-XX
    AICPA Member: $109.00
    Non-Member: $139.00

Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new edition has been updated to include additional information related to the issuance of the going concern standard, revisions to provide further guidance related to limited-scope audits, a new illustrative auditor's report for 11-K audits, and has been revised for the recodification of the attestation standards.

Key Benefits

  • Understand the specific requirements and provisions related to going concern.
  • Understand the specific changes to the 11-K auditor's report
  • Gain an understanding of the plan auditing guidance specific to defined contribution retirement plans, employee stock ownership plans, defined benefit pension plans and health and welfare benefit plans
  • Understand the accounting for specialized employee benefit areas, such as contributions and contributions receivable, presentation of plan investments for defined benefit pension plans and health and welfare benefit plans, rollovers, forfeitures, rebates, stop-loss arrangements, plan mergers and spin-offs, claims, postemployment benefits, terminating and frozen plans and the various recommended disclosures


  • Q&A section 2220.27, "Determining When the Practical Expedient is Not Used or Not Available"
  • Q&A section 2220.28, "Definition of Readily Determinable Fair Value and Its Interaction with the NAV Practical Expedient"
  • SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
  • PCAOB Release No. 2015-008, "Improving the Transparency of Audits"
  • AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion
  • SSAE No. 18, Attestation Standards: Clarification and Recodification

Who Will Benefit?

  • Small, regional, and large accounting firms need this guide to understand the many aspects of the following:
    • Specialized auditing and accounting for defined benefit pension plans, defined contribution retirement plans including employee stock ownership plans, and health and welfare benefit plans
    • Requirements of the clarified auditing standards including those for using a SOC 1 report, terms of the engagement, and forming an opinion and reporting on financial statements
    • Regulatory requirements (DOL rules and regulations)


Get even more value with the Employee Benefit Plans: Audit & Accounting Set. This convenient bundle gives you access to the full range of Employee Benefit Plan content offered by the AICPA, all in one convenient online subscription. This online bundle includes how-to advice and authoritative guidance, valuable discussion, best practices, and much more. Follow the link above for more details.

Bundle & Save

This product is also available in an online subscription format that includes the corresponding Employee Benefit Plans Industry Developments - Audit Risk Alert, content updates and unlimited online access for 1 year. Select the Online Subscription option and save!

Information about the eBook option

If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:

  • Download and activate Adobe Digital Editions® - a free program for accessing eBooks
  • Return to the AICPA Store and go to My Account > My Downloads
  • Click the eBook title to download and open automatically in Adobe Digital Editions

Note: To access your eBook on a smartphone, tablet or other reading device, see our FAQ. This product is refundable within 10 days of your purchase date. For more information about this product or service concerns, please contact the AICPA Store Service Center at service@aicpa.org or call 888-777-7077.

System Requirements

About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.