CPE Self-Study

Auditing Employee Benefit Plans

  • $279.00-$349.00
    Auditing Employee Benefit Plans Availability : In Stock Product #: 733842
    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 2017-06, which significantly impacted master trust accounting, reporting and disclosures for employee benefit plans. In addition, PCAOB adopted AS 3101 in 2017 which resulted in significant changes to the existing auditor's report.

Learning Objectives

  • 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, and health and welfare plans

Who Will Benefit?

  • Auditors providing employee benefit audit and accounting services
  • Benefit plan administrators and employees who are responsible 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

Josie Hammond, CPA

Melissa Frivold, CPA

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.