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24WS-0536: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Monday, July 15, 2024
8:00am - 4:00pm Central Time
8 CPE (8 technical)

Alternate dates & more options

  • Monday, August 12, 2024 - Webinar
  • Wednesday, September 18, 2024 - Webinar
  • Thursday, October 3, 2024 - Webinar
  • Thursday, October 17, 2024 - Webinar
  • Wednesday, October 23, 2024 - Webinar
  • Tuesday, November 5, 2024 - Webinar
  • Monday, November 18, 2024 - Webinar

One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors. Also, as many 401(k) plan administrators opt for ERISA Section 103(a)(3)(C) audits, audits of 401(k) plans will be significantly impacted by the now-effective SAS 136, the AICPA's new employee benefit plan auditing standard.

Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements of SAS 136 through real-world examples, best practices, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don't trigger a DOL inspection by conforming to all applicable rules and regulations.

Major subjects

  • Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency
  • Common pitfalls in planning and detailed audit procedures
  • Changes affecting 401(k) plans, including SAS 136 implementation
  • Common mistakes as noted in peer reviews and DOL inspections

Learning objective(s)

  • Identify the key provisions of SAS 136
  • Properly document understanding of the plan, the environment, and internal controls for an employee benefit plan
  • Understand the importance of reading, reviewing, and documenting the controls in a service organization control report
  • Identify potential audit triggers that may result in Department of Labor inspections
  • Understand the risks associated with a benefit plan audit engagement
  • Avoid common mistakes noted during peer reviews

Who should take this program?

Practitioners responsible for planning and performing employee benefit plan audit engagements

Fees

Our records indicate you are a nonmember. If you register, you will be charged $299.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $299.00
checkmark Standard Nonmember Fee $299.00

More program information

Instructor Melissa Critcher, CPA
Location Online
Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (8.0)
Level Basic
Format Group Internet Based
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. Basic understanding of auditing defined contribution plans
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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If you have questions about this event, please call us at 952-831-2707.