Self-Study

Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments

---

Unlock more for less. This course is included in Surgent's Unlimited Plus CPE Subscription -- just $625 (plus tax) gets you unlimited access to all Surgent webinars and self-study courses, including this one. Maximize your ROI and learning potential -- order now!

Looking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services.

In this advanced course, we will discuss the audit and reporting requirements in accordance with auditing standards. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation, participant loans, hardship distributions, investments, and plan mergers and acquisitions.

Major subjects

• Audit requirements for ERISA Section 103(a)(3)(C) audits.
• An annual update of the changes affecting 401(k) plans.
• Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics.
• Best practices for engagement planning, internal controls, risk assessment, and detailed testing.
• Avoiding common mistakes while performing audit procedures.
• Plan mergers and acquisitions.
• Common audit reporting and disclosure issues.

Learning objectives

• Identify key provisions of recently issued SASs.
• Identify the current year changes to the rules and regulations affecting 401(k) plans.
• Understand the most common compliance issues encountered in 401(k) plan audits, pitfalls to watch out for, and strategies to ensure compliance.
• Perform efficient and effective procedures associated with planning, internal controls, risk assessments, and detailed audits.
• Explain the documentation and procedures related to plan mergers and acquisitions.
• Discuss the best practices associated with advanced audit areas, including participant loans, payroll, compensation, and investments.
• Understand the risks associated with a benefit plan audit engagement.

Who should take this program?

• Experienced practitioners responsible for planning and performing employee benefit plan audit engagements.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $199.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

---

Related programs

July 17, 2026 | Functional Approach to Employee Benefits | Webinar

July 20, 2026 | Common Deficiencies in Employee Benefit Plans | Webinar

July 31, 2026 | Surgent's Annual Update for Defined Contribution Plans | Webinar

Aug. 6, 2026 | Audits of 401k Plans | Webinar

Aug. 6, 2026 | Documenting Your EBP Audit: What You Need to Know | Webinar

---

Related products

Surgent's Annual Update for Defined Contribution Plans | Self-Study (On-Demand)

Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update | Self-Study (On-Demand)

Surgent's Audits of 401(k) Plans: New Developments and Critical Issues | Self-Study (On-Demand)

Surgent's Audits of 401(k) Plans: New Developments and Critical Issues | Self-Study (Downloadable PDF)

Audits of Employee Benefit Plans Subject to ERISA | Self-Study (On-Demand)

---