Audits of Employee Benefit Plans Subject to ERISA

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

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 will benefit:

- Auditors of employee benefit plans

- Practitioners considering adding EBP audits AS A service offering

- Accountants in business and industry responsible for company Benefits

This is an AICPA hosted webcast. You will launch the course from your OSCPA learning center portal. AICPA will issue and maintain your credits. Please make sure to download your CPE certificate from AICPA webcast portal at the conclusion of the webcast.