CPE Self-Study

Auditing Employee Benefit Plans

  • $279.00-$349.00
    Auditing Employee Benefit Plans Availability : In Stock Product #: 733841
    AICPA Member: $279.00
    Non-Member: $349.00
  • $209.00-$269.00
    Auditing Employee Benefit Plans Availability : Online Access Product #: 153007
    AICPA Member: $209.00
    Non-Member: $269.00
  • Contact Sales
    Contact a representative for group pricing or on-site training opportunities. 800.634.6780 (Option 1) | Contact Us Product #: GT-EBPE-C

Master the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations. Written by a member on the expert panel for EBP, this CPE course is designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help you more effectively plan and carry out your audit.

Hot topics this year include FASB ASU 2015-07 and FASB ASU 2015-12, which significantly impacted accounting, reporting and disclosures for employee benefit plans.

Learning Objectives

This course will prepare you to do the following:

  • Determine how to audit employee benefit plans in accordance with AICPA standards and ERISA rules and regulations
  • Identify specialized audit tests
  • Compare the scope of an audit
  • Compare the structure of the more popular employee benefit plans
  • Identify accounting requirements unique to employee benefit plans

Key Topics

  • Common plan types
  • GAAP vs. ERISA reporting requirements
  • Recent developments
  • Filing and audit requirements
  • Planning the audit and assessment of risks
  • Prohibited transactions
  • Overview of tax compliance
  • Internal control and understanding unique to employee benefit plans
  • Understanding and auditing 401(k), defined contribution, defined benefit, health and welfare, and employee stock ownership plans (ESOPs)

Who Will Benefit?

  • Auditors providing employee benefit audit and accounting services
  • Benefit plan administrators and employees of companies with responsibility for accounting and reporting for plan benefits

Enhanced On-Demand Format

This on-demand format utilizes a slide deck format, enhanced with narration and interactive exercises that are designed to increase the level of engagement and hands-on application. Drag and drop exercises, case studies, and interactive diagrams are some examples of the interactive exercises that are used to supplement traditional instruction in this learning experience.


Employee Benefit Plan Audit Quality Center (EBPAQC) Members Save an Additional 15%

If you are a EBPAQC member, you can save 15% off the registration price.

Find out more information on the EBPAQC website.

System Requirements

About the Authors

Karen Bell, CPA

Josie Hammond, CPA

Becky Miller, CPA

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.