×
Publications
Employee Benefit Plans: Audit and Accounting Guide
Considered the industry standard resource, this 2018 edition provides practical guidance, essential information, and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans.

If you are purchasing a product in one of the following formats, please check the system requirements below:

Online Professional Library
The AICPA Online Professional Library will operate in a variety of configurations, but only the configuration described below is supported by our technicians:

  • Windows 7+ (Latest Microsoft Edge, Internet Explorer, Firefox or Chrome)

eBooks

Minimum system requirements are:

  • Internet access
  • Adobe ID
  • Adobe® Digital Editions (ADE) is a free program that lets you read eBooks on a PC, Mac, and any supported smartphone or tablet. You MUST download and login to ADE in order to view an AICPA eBook. AICPA eBooks are best viewed when using ADE 3 for PC and ADE 4 for Mac.
  • For mobile access to eBooks, download the free Bluefire Reader app for Apple (iOS) and Android phones and tablets.

IMPORTANT:

  • eBooks are intended for a single user only.
  • 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 so you must download the file before this time elapses.
  • This product is refundable within 10 days of your purchase date.

Read the AICPA eBook Tutorial and see our FAQ for more information.

PDF

  • Adobe® Acrobat® Reader 8 or higher
Product details

Don’t be without this indispensable guide

Key Topics

  • Specialized guidance related to defined benefit pension plans, defined contribution retirement plans (including employee stock ownership plans), and health and welfare benefit plans
  • Specific requirements and provisions related to going concern
  • Specific changes to the 11-K auditor's report
  • Accounting guidance for specialized employee benefit areas, such as contributions and contributions receivable, presentation of plan investments, rollovers, plan mergers and spin-offs, and many more
  • Guidance on requirements of the clarified auditing standards, including use of a SOC 1 report, terms of the engagement, and forming an opinion and reporting on financial statements
  • Explanation of regulatory requirements (DOL rules and regulations)

Who Will Benefit?

  • Practitioners in public practice with EBP clients

If you’re involved in the accounting or auditing of employee benefit plans, this critical resource provides the current authoritative guidance, practical tips and hands-on advice you’ll need to master EBP accounting and auditing.

This 2018 edition has been updated to include:

  • Information related to the issuance of the going concern standard
  • Further guidance related to limited-scope audits
  • A new illustrative auditor's report for 11-K audits
  • New information regarding the recodification of the attestation standards

Discounts

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!

Content preview
Ratings and reviews
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.

EAQ logo
Price:
$129.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$129.00
Add to cart
Back to Top