Early Bird Fees (through 8/13)
After 8/13, add $50 to your fee.
CPE: 8 hours
Category: Accounting & Auditing
Advanced prep: None
Who should attend: Auditors of employee benefit plans, accountants in business and industry, responsible for company benefits
401(k) plans are a popular option for employee benefit plans, so you must have the proper skills to audit these plans effectively. Every aspect of how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements are covered in this course. 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.
• Gain an understanding of the requirements for 401(k) audits as distinguished from audits of other types of employee benefit plans.
• Plan and conduct 401(k) audits more efficiently and effectively.
• Recognize new developments impacting 401(k) audits.
• 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