Advanced Auditing for Defined Contribution Retirement Plans (ADCP116)
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11/14/2016 to 11/15/2016
When: 11/14-15/2016
8:30 AM until 4:30 PM
Where: LCPA Training Facility
2400 Veterans Memorial Blvd
Ste 500
Kenner, Louisiana  70062
United States
Presenter: Raymond M. Nowicki, CPA

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Acronym ADCP116
CPE 16 hours
Accounting & Auditing
Level Advanced
Vendor AICPA
Who should attend Auditors responsible for auditing defined contribution retirement plans
Prerequisite  Prior experience auditing defined contribution retirement plans
Registration With Exam Without Exam
Member $1,345
CPA Non-Member: $1,645 $1,475

The Member rate applies to LCPA members, reciprocal state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.

CPE SmartPass can not be used for this purchase. 

Even with years of practice, one is able to learn from the experiences of others.
This exclusive workshop places you in the room with other EBP auditors to
reap the benefit of those experiences. Whether you are the lead partner of the
EBP audit practice or a manager looking to expand your EBP knowledge, you
will enhance your skills through a series of hands-on case studies and group
discussion by way of a mock audit. The mock audit will cover all phases of a
defined contribution plan audit engagement. Through learning key concepts,
best practices and nuances of EBP auditing, you will evaluate and interpret
defined contribution retirement plan-specific audit circumstances to apply to
audit engagements.


  • Recall the key concepts and skills for a solid audit foundation
  • specifically related to defined contribution retirement plans
  • Evaluate defined contribution retirement plan-specific audit
  • circumstances and apply the key concepts and skills to audit engagements
  • Interpret advanced defined contribution retirement plan-specific
  • audit concepts through a mock plan-specific audit


  • Planning and general procedures
  • Internal control
  • Sampling
  • Net assets available for benefits
  • Investments
  • Changes in net assets available for benefit
  • Plan tax status
  • ESOPs
  • Plan mergers, transfers, spin-offs
  • Terminations
  • Changes in service provider
  • Financial statement presentation and disclosures
  • Audit reports

AICPA Employee Benefit Plans Certificates

The complexities of an employee benefit plan (EBP) audit demand deep, exacting expertise. CPAs specializing in EBP audits must meet the Department of Labor and IRS requirements, in addition to the AICPA’s professional standards and rules. To help CPAs prepare for and address these professional demands and build competencies, the AICPA has developed a series of certificate programs that offer flexible learning and rigorous exam options at both the intermediate and advanced levels.

Practitioners can earn the Advanced Defined Contribution Plans Audit Certificate by successfully passing a rigorous 75-question exam. This course is an optional course for practitioners who are preparing to take the required exam.