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20SI-C003: Advanced Defined Contribution Plans Audit (Certificate Program)

Valid for one year from purchase date
Self-study - On-Demand
17.5 CPE (17.5 technical)

If the organization paying for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

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Take part in mock audit case studies and advanced learning exercises related to planning, performing and evaluating defined contribution, defined benefit and health and welfare plan audits. Once you complete the learning, you will take the Advanced Defined Contribution Plans Audit Certificate Exam to earn the digital badge.

The exam tests your ability to plan, perform and evaluate defined contribution plans, in accordance with AICPA standards and Department of Labor (DOL) rules and regulations. This exam is offered in a timed online format and consists of 75 multiple choice questions. In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for defined contribution plan audits.

Major subjects

  • Planning and general procedures
  • Internal control
  • Net assets available for benefits
  • Changes in net assets available for benefits
  • Plan tax status
  • Financial statement presentation, disclosure and regulatory reporting
  • Audit reports

Learning objective(s)

  • Formulate key concepts and skills to build upon a solid audit foundation specifically related to employee benefit plans (EBP), including defined contribution retirement plans (DC plans), defined benefit pension plans (DB plans) and health and welfare plans (H&W plans).
  • Evaluate advanced plan-specific audit circumstances.
  • Interpret advanced EBP audit concepts through a mock plan-specific audit.
  • Interpret regulatory requirements and professional standards related to engagement acceptance, planning and quality control for employee benefit plan audits.
  • Assess the control environment of employee benefit plans, including the portion of the control environment at a service organization, through analytics, inquiry and observation.
  • Assess presentation and disclosure requirements in accordance with generally accepted accounting principles (GAAP) for employee benefit plans.

Who should take this program?

Auditors from small to large firms interested in enhancing their intermediate to advanced competencies in employee benefit plan auditing

Fees

Our records indicate you are a nonmember. If you register, you will be charged $579.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $459.00
checkmark Standard Nonmember Fee $579.00

More program information

Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (17.5)
Level Advanced
Format Self-study - On-Demand
Sponsor AICPA
NASBA ID#: 112891
Prerequisites Prereq. None
Advance
prep
None

If the organization paying for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

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