Auditing Financial Statements of ERISA Plans

You'll gain an understanding of the statements, disclosures and considerations for plans that file Form 11-K, and learn ways to plan and conduct effective risk-based ERISA plan audits.

Learning Objectives:

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- Identify auditing procedures for the statement of net assets available for benefits and the statement of changes in net assets available for benefits.

- Recognize the types and classification of common plan investments.

- Distinguish plan investment audit procedures based on type of audit and risk assessment.

- Identify audit procedures at the participant level required for investment gains (losses), contributions, and benefit payments or withdrawals.

- Recognize the presentation and disclosure requirements in accordance with GAAP.

- Identify audit considerations for related parties, parties in interest, and prohibited transactions; a plan’s tax status and Form 5500; and Form 11-K filers.

Who will benefit:

- 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

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.