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Employee Benefit Plans - Audit and Accounting Guide

Publisher: AICPA
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Considered the industry standard resource, this Guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans.

This new 2014 edition is packed with information on new requirements — including offsetting of derivatives, financial assets and financial liabilities, technical corrections and improvements, and much more.

Key Benefits

  • Ensure your auditor’s report for employee benefit plans is compliant with the new headings and format requirements in AU-C section 700, including the revised DOL limited scope audit report. The report has a new look and content.
  • Be aware of the plan auditing guidance specific to defined contribution retirement plans, defined benefit pension plans, and health and welfare benefit plans.
  • Increase your understanding of accounting for specialized employee benefit areas, such as contributions and contributions receivable, presentation of plan investments for defined benefit pension plans and health and welfare benefit plans, rollovers, forfeitures, rebates, stop-loss arrangements, plan mergers and spin-offs, claims, postemployment benefits, terminating and frozen plans and the various recommended disclosures.
  • Includes updated illustrative financial statements for defined benefit pension plans.
  • Covers the requirements of the clarified auditing standards (including those for using a SOC 1SM report)
  • Covers terms of the engagement, forming an opinion and reporting on financial statements, and regulatory requirements (DOL Rules and Regulations)


Key updates to the Guide range from knowing the requirements for offsetting of derivatives, financial assets and financial liabilities to an expanded look at FASB ASU No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities, to a close look at the changes required by FASB ASU No. 2012-04, Technical Corrections and Improvements.


This comprehensive guide addresses the many aspects of specialized accounting for defined benefit pension plans, defined contribution retirement plans, and health and welfare benefit plans. It has been designed to be beneficial for a wide range of members, including those practicing in smaller, regional, and large accounting firms.

Get even more value with the Employee Benefit Plans: Audit & Accounting Set. This convenient bundle gives you access to the full range of Employee Benefit Plan content offered by the AICPA, all in one convenient online subscription. This online bundle includes how-to advice and authoritative guidance, valuable discussion, best practices, and much more. Follow the link above for more details.

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eBook , 2014
Product# AAGEBP14E
Availability: eBook Download
AICPA Member:$71.00
Your Price:$88.75
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