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Auditing Employee Benefit Plans

Author/Moderator: McGladrey, LLP; Karen Bell, CPA; Josie Hammond, CPA; Becky Miller, CPAv
Publisher: AICPA
Availability: Varies by Format (See Below)
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Available Formats:  Text | On-Demand | See All

Master the fundamentals of auditing employee benefit plans in accordance with AICPA and EBSA standards and avoid the problems that are often encountered. Explore the accounting and auditing requirements unique to employee benefit plans. This CPE course is designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help you more effectively plan and carry out your audit.

Topics Discussed

  • Common plan types
  • GAAP vs. ERISA reporting requirements
  • Recent developments
  • Filing and audit requirements
  • Planning the audit and assessment of risks
  • Prohibited transactions
  • Overview of tax compliance
  • Internal control and understanding unique to employee benefit plans
  • Understanding and auditing 401(k), defined contribution, defined benefit, health and welfare, and employee stock ownership plans

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

  • Audit employee benefit plans in accordance with AICPA and EBSA standards
  • Design specialized audit tests
  • Plan the scope of an audit
  • Understand the structure of the more popular employee benefit plans
  • Understand accounting requirements unique to employee benefit plans

Who Will Benefit?

  • Auditors providing employee benefit audit and accounting services
  • Benefit plan administrators and employees of companies with responsibilities for accounting and reporting for plan benefits

Prerequisite: None

Advanced Preparation: None

Enhanced On-Demand Format
This enhanced on-demand format features audio and voice narration to keep you actively engaged with the course content. Additionally, updated course navigation allows you to easily move throughout the material. For your convenience, a PDF version of the text manual is included for download to use as a reference guide.

NASBA Field of Study: Accounting and Auditing
Level: Basic
Recommended CPE Credit: Text - 8 (Auditing - 4; Accounting - 4); On-Demand - 13 (Auditing - 6.5; Accounting - 6.5)
Auditing Employee Benefit Plans
Text , 2015
Product# 733009
Availability: In Stock
AICPA Member:$199.00
Your Price:$249.00
Auditing Employee Benefit Plans
CPE On-Demand , 2015
Product# 153005
Availability: Online Access 1 Year
For registered users only
AICPA Member:$239.00
Your Price:$299.00
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