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CPE Self-Study
Audits of Multiemployer Plans
NASBA FIELD OF STUDY
Auditing
LEVEL
Basic
CPE CREDITS
Text: 4.0, Online: 3.5
Equips auditors with knowledge specific to multiemployer benefit plans to be successful in the complex and challenging world of multiemployer plan audits.

CPE On-Demand
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Product details

Who Will Benefit?

  • Auditors providing multi-employer plan benefit audit and accounting services, benefit plan administrators and employees of companies with responsibility for accounting and reporting for plan benefits

Key Topics

  • Risk assessment procedures in Multiemployer Plan
  • Investments in Multiemployer Plan
  • Payroll audits
  • Contribution testing
  • Census data testing
  • Benefits and claims payment testing

Learning Objectives

  • Understand the formation and operations of multi-employer plans.
  • Understand audit planning and risk assessment and developing and executing an audit plan that satisfies relevant audit assertions.

Multiemployer plans present a unique and challenging opportunity for plan auditors. Compared to single employer plans, their governance, investment management, data and plan records, and administrative operations are inherently different and more complex.

This self-study course equips the auditor with additional knowledge specific to multiemployer benefit plans to be successful in the complex and challenging world of multiemployer plan audits. The course uses case studies to guide readers through a wide range of concepts and procedures, making it an easy-to-follow course for an experienced EBP auditor.

Table of contents
System requirements
Ratings and reviews
Author(s)

Alice Evans, CPA, CGMA

Alice has been a CPA since 1985 and has specialized in ERISA benefit plan audits since 1999. Her current firm specializes in audits of ERISA plans, preparation of financial statements for ERISA plans, and work related to peer review and firm inspections of ERISA practices. Prior to the formation of her current firm in 2008, she was an audit executive with EBP practice of a Big Four firm. Alice enjoys meeting and talking with other EBP practitioners about their work and their lives. She and her family are the fifth generation living on their family farm in Missouri, where she enjoys cutting grass, looking after her livestock and viewing the night skies.

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.

Price:
$139.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$139.00
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CREDIT INFO
CPE credits
Text
: 4.0,
Online
: 3.5
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
CL4MULT
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