22CF-EBPX: MNCPA Audits of Employee Benefit Plans Conference (Virtual)
D1. ERISA Section 103(a)(3)(C) Audits
Speaker:
Brian Price
Mon, 1:10 pm - 2:50 pm
The revised effective date for SAS 136 applies to all single employer, multiple-employer and multiemployer ERISA employee benefit plans with audit periods ending on or after Dec.15, 2021. Gain a comprehensive overview of ERISA Section 103(a)(3)(C) audits (formerly known as limited-scope audits), with a focus on the changes that came about with SAS 136. Learn how these new audit requirements impact engagement acceptance procedures, engagement letters, consideration of relevant plan provisions in risk assessment, changes to the management representation letter, auditor's report changes and managing client expectations throughout the engagement.
NASBA field of study: Auditing - Technical (2)
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