All 2020 CPE and networking events have been moved online. Visit our updated catalog »

CANCELLED: Audits of 401(k) Plans

Description

Since 401(k) plans make a popular option for employee benefit plans, auditors of employee benefit plans must have the proper skills to audit these plans effectively. You will work through how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements. Tap into ways to plan and conduct 401(k) audits more efficiently and effectively, and understand the differences between 401(k) audits and other employee benefit plan audits.

Learning Objectives

When you complete this course you will be able to:

  • Recognize the requirements for 401(k) audits to distinguish between audits of other types of employee benefit plans and 401(k) audits.
  • Identify efficient and effective ways to plan and conduct 401(k) audits.
  • Recognize new developments affecting 401(k) audits.
Major Topics
  • Background of 401(k) audits
  • Audit planning and pre-engagement activities
  • Internal control considerations
  • Auditing the statement of net assets available for benefits
  • Auditing the statement of changes in net assets available for benefits
  • Other auditing considerations
  • The auditor’s report
  • Financial statement disclosures
  • Supplemental schedules
  • Overview of reporting and performance requirements as a result of new standards issued in 2019 (effective for plan audits of financial statements ending after December 15, 2020 to be performed in 2021; early implementation is not allowed)
Provider
AICPA - Durham
Course Level
Basic
CPE Field of Study
Auditing
8
Who Should Attend

Auditors of employee benefit plans, accountants in business and industry, responsible for company benefits.

Instructor(s)
Ed Frado
Prerequisites

None

Advanced Preparation

None

Location
Webcast
Event Information
When
Nov 4, 2020
8:30 am - 4:30 pm MST
Location
Webcast
Total CPE Credits
8
Format
Webcast

MEMBER


$ (% off)
$370.00

NON-MEMBER


$ (% off)
$529.00
Become A Member

Register for this Event

CANCELLED: Audits of 401(k) Plans


Your browser is out-of-date!

Update your browser to view this website correctly.

Update my browser now

×