CPE Self-Study
AICPA Peer Review Must-Select Industry Update: Employee Benefit Plans
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Online: 3.5
Offering valuable information essential to all peer reviewers of employee benefit plan (EBP) audit engagements, this course discusses key areas of focus in the Peer Review Enhanced Oversignt Program.

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Product details

Who Will Benefit?

  • Peer reviewers of EBP "must-select" engagements

Key Topics

  • Enhanced Oversight Program
  • PRP Section 20,700 Employee Benefit Plan Audit Engagement Checklist (October 2019)
  • Application of new and revised bold checklist questions
  • Other peer review documentation

Learning Objectives

  • Identify significant items frequently overlooked when an EBP audit is deemed nonconforming.
  • Use bold questions and italicized considerations to complete the Employee Benefit Plan Audit Engagement Checklist.
  • Determine whether peer review documentation provides the basis for reviewer conclusions prior to the report acceptance process.

How will this product help you with the work on your desk?

  • This course will assist you with key considerations for performing peer reviews of employee benefit plan audit engagements.

Apply the concepts.

This CPE course provides information essential to peer reviewers of employee benefit plan (EBP) audit engagements.

This course features:

  • Key areas of focus in the Peer Review Enhanced Oversight Program with guidance related to peer reviews of EBP engagements.
  • Strategies to help you complete the EBP audit engagement checklist for peer reviewers and to identify nonconforming employee benefit plan engagements.
  • EBP resources, tools, and practice aids.

Note: Certain practice aids or other materials referenced in this course are part of the Employee Benefit Plan Audit Quality Center (EBPAQC). These materials are accessible only if your firm is a quality center member. Also, peer reviewers of employee benefit plan audit engagements must be associated with EBPAQC firm members.

Ratings and reviews

AICPA Peer Review Program Staff


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.

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CPE credits
: 3.5
NASBA Field of Study
Meet the qualifications to be a peer reviewer as well as the qualifications to perform reviews of must-select employee benefit plan engagements.
Delivery Method
QAS Self-Study
Course acronym
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