Webinar

Audits of Employee Benefit Plans Subject to ERISA

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Employee benefit plan audits are examined to help you understand the intricacies of EBP planning, reporting and compliance with applicable auditing standards.

Major subjects

• Audit planning and pre-engagement activities
• Risk assessment, including consideration of internal control
• Auditing the statement of net assets available for benefits
• Auditing the statement of changes in net assets available for benefits
• Other auditing considerations, including prohibited transactions and tax compliance
• The auditor's report
• Financial statement disclosures
• Supplemental schedules

Learning objectives

• Recognize key terms and definitions related to ERISA plans
• Identify the different types of employee benefit plans (EBPs)
• Recognize operational and compliance elements of ERISA plans
• Identify the basic financial statements for all ERISA plans
• Recognize differences between GAAP and ERISA reporting
• Identify the risks of material misstatement related to financial statement line items on the statements of net assets available for benefits
• Recognize audit procedures commonly performed in a defined contribution retirement plan (DC plan) audit, including notes receivable from plan participants
• Identify audit requirements when using the work of a specialist

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 $419.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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