Webinar

Auditing Financial Statements of ERISA Plans

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

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You'll gain an understanding of the statements, disclosures and considerations for plans that file Form 11-K, and learn ways to plan and conduct effective risk-based ERISA plan audits.

Major subjects

• Auditing the statement of net assets available for benefits
• Types and classification of common plan investments
• Plan investment audit procedures based on type of audit and risk assessment
• Auditing the statement of changes in net assets available for benefits
• Audit procedures at the participant level required for investment gains (losses), contributions and benefit payments or withdrawals
• Presentation and disclosure requirements in accordance with GAAP
• Audit considerations related to related parties, parties in interest, prohibited transactions, a plan's tax status, and Form 5500 and Form 11-K filers

Learning objectives

• Identify auditing procedures for the statement of net assets available for benefits and the statement of changes in net assets available for benefits
• Recognize the types and classification of common plan investments
• Distinguish plan investment audit procedures based on type of audit and risk assessment
• Identify audit procedures at the participant level required for investment gains (losses), contributions, and benefit payments or withdrawals
• Recognize the presentation and disclosure requirements in accordance with GAAP
• Identify audit considerations for related parties, parties in interest, and prohibited transactions; a plan's tax status and Form 5500; and Form 11-K filers

Who should take this program?

• Auditors of employee benefit plans, practitioners considering the addition of EBP audits as a service offering, accountants in business and industry responsible for company benefits

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $269.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.