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Advanced Auditing for Employee Benefit Plans
Audit & Assurance
CPE Self-study

Advanced Auditing for Employee Benefit Plans

This interactive CPE course will help to enhance your competencies related to employee benefit plan audits. It contains mock audit case studies and advanced learning exercises related to planning, performing, and evaluating defined contribution, defined benefit, and health and welfare plan audits.

$345 - $435
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing

Level

Advanced

CPE Credits

17.5

Author(s)

Melissa G. Critcher, JulieAnn C. Verrekia, Alice Evans

Availability

1 year

Product Number

166320

 Business & partner 
 Part of a discounted 
Product Details

Enhance your knowledge of defined contribution, defined benefit, and health and welfare plans. This new online self-study CPE course covers many of the same competencies found on the advanced employee benefit plans audit certificate exams. To learn more, visit the Employee Benefit Plans Audit Certificate Programs website for more information on the certificates and additional learning options.

Through a series of interactive case studies and advanced learning exercises, this CPE course will help you to grow your expertise in defined contribution, defined benefit, and health and welfare plan types. Developed for experienced EBP plan auditors, the course will take you through mock audit exercises in which you will follow a “client” through each phase of an employee benefit plan audit engagement. You have the flexibility to focus on the plan type of your choice or all three. Evaluate and interpret employee benefit plan-specific audit circumstances in the areas of planning and risk assessment, reviewing draft financial statements, and writing the auditor’s report.

This course includes the following modules (also available for individual purchase):

Take your competency to the next level by completing the exam. Bundle this online course with the:

  • Advanced Defined Contribution Plans Audit Certificate Exam
  • Advanced Defined Benefit Plans Audit Certificate Exam
  • Advanced Health and Welfare Plans Audit Certificate Exam
Key Topics
  • DC, DB, and H&W plan advanced overview
  • Planning and general audit considerations
  • Risk assessment and internal control
  • Audit area considerations
  • Other defined contribution retirement plan considerations
  • Financial statements and disclosures
  • The auditor’s report
  • Concluding the audit and other auditing situations
Learning Outcomes
  • Formulate key concepts and skills to build upon a solid audit foundation specifically related to employee benefit plans, including defined contribution retirement plans (DC plans), defined benefit pension plans (DB plans), and health and welfare plans (H&W plans.)
  • Evaluate advanced plan-specific audit circumstances.
  • Interpret advanced EBP audit concepts through a mock plan-specific audit.
  • Interpret regulatory requirements and professional standards related to engagement acceptance, planning, and quality control for employee benefit plan audits.
  • Assess the control environment of employee benefit plans, including the portion of the control environment at a service organization, through analytics, inquiry, and observation.
  • Assess presentation and disclosure requirements in accordance with GAAP for employee benefit plans.
Credit Info
CPE Credits
Online
17.5
NASBA Field of Study
Auditing
Level
Advanced
Prerequisites
Prior experience auditing defined contribution retirement plans
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$435.00
AICPA Members
Online
$345.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Melissa G. Critcher
CPA
Melissa is a member of both the American Institute of Certified Public Accountants (AICPA) and the North Carolina Association of Certified Public Accountants (NCACPA). She has served in various roles with the NCACPA including member of the Board of Directors, committee member for the Accounting and Attestation Committee as well as local chapter positions. Melissa's background in accounting includes more than 19 years of experience in public accounting specializing in auditing defined contribution and defined benefit employee benefit plans as well as manufacturing, distribution and professional service organizations. Her public accounting experience includes a position as a senior audit manager with Greer & Walker, LLP in Charlotte, North Carolina, a manager at a regional firm in Raleigh, North Carolina prior to re-locating to Charlotte. Melissa also worked with a local firm in Winston-Salem. During her career, Melissa has been responsible for managing the employee benefit plan niche, marketing and business development and conducting in-house training seminars. Currently, she has her own practice located in the Charlotte, NC area where she concentrates her work on employee benefit plan audits and consulting. Melissa has been recognized as an outstanding discussion leader for both the AICPA and the NCACPA. In addition to teaching courses for the associations, Melissa has also authored several publications for the AICPA and the NCACPA. Melissa is a 2014-15 recipient of the AICPA Outstanding Instructor Award.
JulieAnn C. Verrekia
CPA
"Julie has more than 20 years of experience in accounting and auditing specializing in employee benefit plans. Julie is a former managing director of the employee benefit plan practice in the Philadelphia office of PricewaterhouseCoopers LLP. Julie's responsibilities included serving Fortune 500 clients as well as major financial services firms. She also was responsible for employee benefit plan quality issues for the southeast region of PwC and was a key member of a team of national office employee benefit plan specialists who oversaw the development of practice aids and training for the entire firm. Our director of quality control, Julie assists the AICPA in writing employee benefit plan publications including Audit and Accounting Guide Employee Benefit Plans."
Alice Evans
CPA, CGMA
Alice has been a CPA since 1985 and has specialized in ERISA benefit plan audits since 1999. Her current firm specializes in audits of ERISA plans, preparation of financial statements for ERISA plans, and work related to peer review and firm inspections of ERISA practices. Prior to the formation of her current firm in 2008, she was an audit executive with EBP practice of a Big Four firm. Alice enjoys meeting and talking with other EBP practitioners about their work and their lives. She and her family are the fifth generation living on their family farm in Missouri, where she enjoys cutting grass, looking after her livestock and viewing the night skies.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Advanced Auditing for Employee Benefit Plans
Select from the following options:
Online
$435.00
Nonmember Price
$435.00
Price excluding sales tax
$435.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Our top picks for additional learning - and savings

We’ve paired this product in CPE & Learning bundles to help you meet your learning goals. As a bonus, bundles include even more savings.

Our top picks for additional learning - and savings

We’ve paired this product in CPE & Learning bundles to help you meet your learning goals. As a bonus, bundles include even more savings.

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