Employee Benefit Plans - Audit and Accounting Guide

Publisher: AICPA
  • $89.00-$109.00
    Employee Benefit Plans - Audit and Accounting Guide Availability : In Stock Product #: AAGEBP17P
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    Employee Benefit Plans - Audit and Accounting Guide Availability : eBook Download Product #: AAGEBP17E
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    Employee Benefit Plans: Audit Guide and Audit Risk Alert Availability : Online Access Product #: WEB-XX
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  • $79.00-$99.00
    2015 Employee Benefit Plans - Audit and Accounting Guide Availability : In Stock Product #: AAGEBP15P
    AICPA Member: $79.00
    Non-Member: $99.00
  • $69.00-$89.00
    2015 Employee Benefit Plans - Audit and Accounting Guide Availability : eBook Download Product #: AAGEBP15E
    AICPA Member: $69.00
    Non-Member: $89.00
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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 2017 edition has been updated to include expanded information on related parties and parties in interest, plan transfers, and changes in service providers.

Notably, the guide contains clarification on plan transfers—identifying a plan transfer may be challenging because the reports provided by the trustee or custodian may classify the transfer as a conversion, miscellaneous adjustment, or as contributions or distributions, rather than a plan transfer. Further, the date at which the plan’s assets physically transfer (assets move from the predecessor plan’s trust to the successor plan’s trust) may differ from the effective date of the transfer (the date at which the plan assets are legally transferred to the control of another plan), according to relevant plan amendments or other documents.

In addition, this edition has been updated for requirements related to going concern and provides the main provisions of those requirements.

Key Benefits

  • Understand the specific requirements for related parties and parties in interest.
  • Understand plan transfers (plan mergers, spin-offs, or other transfers), including expanded assertions, what could go wrong, and example audit procedures.
  • Understanding changes in service providers, including expanded assertions, what could go wrong, and example audit procedures.
  • Understand the specific requirements and provisions related to going concern.
  • Gain an understanding of the plan auditing guidance specific to defined contribution retirement 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.


  • FASB ASU No. 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern
  • FASB ASU No. 2016-19, Technical Corrections and Improvements

Who Will Benefit?

  • Smaller, 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)

NOTE: For plans that are not early adopting FASB ASU No. 2015-07, the AICPA is continuing to offer the 2015 edition of the Employee Benefit Plans Audit & Accounting Guide. Be sure to select the appropriate edition year when reviewing the ordering options below.


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

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Table of Contents

System Requirements

About the Publisher


About the AICPA
The American Institute of CPAs (AICPA) 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.