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Auditing Defined Contribution Plans

Author/Moderator: Melissa Critcher, CPA
Publisher: AICPA
Availability: Varies by Format (See Below)
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Description

Available Formats:  Text | On-Demand | See All

On-Demand Format – Coming Soon!

Take the next step in your development and learn how to go beyond the basics in preparing workpapers and financial statements for employee benefit plans. This course will provide you with the tools necessary to understand the complex rules and regulations that affect employee benefit plans as well as guidance on addressing deficiencies. Through group discussions and contemporary case studies, you’ll gain a thorough understanding of the procedures needed to effectively plan and carry out your audits.

Topics Discussed:

  • Identification of various types of plans
  • Planning, communication, and other activities for defined contributions plans
  • Investments and investment related income
  • Auditing participant data, contributions, distributions, and participant loans
  • Fraud in employee benefit plans
  • Government regulations and reporting requirements
  • Comparing the audited financial statements to Form 5500
  • Legal counsel representations
  • Case studies and discussion questions

Learning Objectives:
When you complete this course, you will be able to:

  • Identify different types of defined contribution plans that are available to plan sponsors
  • Address complex audit and accounting issues associated with defined contribution plans
  • Understand the different types of investments options that may be available to participants, including the audit procedures for complex investments
  • Explore various fraud examples and develop the appropriate audit responses
  • Implement rules and regulations associated with auditing and reporting for defined contributions pension plans

Who Will Benefit?

  • Practitioners with experience auditing defined contribution plans

Prerequisite: Experience with the employee benefit plan audit process and a working knowledge of ERISA

Advanced Preparation: None

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NASBA Field of Study: Accounting and Auditing
Level: Intermediate
Recommended CPE Credit: Text - 8 (Accounting 4; Auditing 4) ; On-Demand - 8 (Auditing)
Auditing Defined Contribution Plans
Text , 2014
Product# 745172
Availability: In Stock
Regular:$193.75
AICPA Member:$155.00
Your Price:$193.75
Auditing Defined Contribution Plans
CPE On-Demand , 2014
Product# 163640
Availability: Online Access 1 Year
For registered users only
Regular:$193.75
AICPA Member:$155.00
Your Price:$193.75
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