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Webinar (AICPA): Auditing Financial Statements of ERISA Plans

Description

Lay the groundwork for effective ERISA audits (bold)

The goal of Statement on Auditing Standards (SAS) No. 136 is to enhance audits performed under the Employee Retirement Income Security Act (ERISA). It will be important for you to understand the clarified responsibilities of auditors and clients, and ensure that you’re familiar with best practices of a 401(k) audit and reporting.

In the webcast, we’ll discuss how to:
– Identify audit procedures required for investment activity, contributions, benefit payments, or withdrawals at the participant level
– Alter your procedures depending on the type of audit and risk assessment
– Determine the classification of common plan investments
– Use GAAP presentation and disclosure requirements for EBP financial statements

Topics also covered in this webcast include:
– Procedures needed to determine the plan’s tax status
– Testing line items of statement of net assets available for benefits and the statement of changes in net assets available for benefits
– Related parties, parties in interest, and prohibited transactions
– Nuance in Form 11-K filers

Learning Objectives

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

Major Topics

*Auditing the statement of net assets available for benefits

Provider
AICPA - Durham
Course Level
Basic
CPE Field of Study
Auditing
3.5
Accounting
0.5
Who Should Attend

auditors of employee benefit plans

Instructor(s)
Randy Dummer
Prerequisites

None

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Location
Webinar
Event Information
When
Nov 4, 2022
7:00 am - 11:00 am MST
Location
Webinar
Total CPE Credits
4
Format
Webinar

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$ (% off)
$197.00

NON-MEMBER


$ (% off)
$241.00
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Webinar (AICPA): Auditing Financial Statements of ERISA Plans


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