CPE Self-Study
AICPA Peer Review Must-Select Industry Update: Employee Benefit Plans
Online: 2.0
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.

CPE On-Demand
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Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

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  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

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Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

  • Peer reviewers of EBP "must-select" engagements

Key Topics

  • Peer Review Enhanced Oversight Program
  • Non-conforming engagement identification and peer review checklist considerations
  • Case studies
  • Resources and tools

Learning Objectives

  • Identify common findings and the overall goals of the enhanced oversights of employee benefit plan audits
  • Identify key indicators of non-conforming employee benefit plan engagements.
  • Apply concepts from key accounting, auditing and peer review guidance related to employee benefit plan audit engagements.

This CPE course provides valuable information essential to all peer reviewers of employee benefit plan (EBP) audit engagements. It discusses key areas of focus in the Peer Review Enhanced Oversight Program, as well as guidance related to peer reviewing EBP engagements. It also provides strategies to help you identify non-conforming employee benefit plan engagements when conducting peer reviews. Case studies are included to provide you with an opportunity to apply the learning content in this course. In addition, EBP resources, tools, and practice aids are identified.

Note: Certain practice aids or other materials referenced in this course are part of the Employee Benefit Plan Audit Quality Center. These materials are accessible only if your firm is a member of the quality center. Participants of this course are reminded that peer reviewers of employee benefit plan audit engagements must be associated with firms that are members of the respective audit quality center for reviews that commence on or after December 31, 2015.

Note: If you are looking for the course designed for corrective actions, please visit this link to purchase product no. 165523. Completion of the course listed on this page will not fulfill corrective action requirements.

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.

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CPE credits
: 2.0
NASBA Field of Study
Meet the qualifications to be a peer reviewer and as well as the qualifications to perform reviews of must-select engagements
Delivery Method
QAS Self-Study
Course acronym
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