AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
product-image
Auditing Employee Benefit Plans
CPE Self-study

Auditing Employee Benefit Plans

Designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans.

$249 - $345
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online, Text

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

13

Author(s)

Melissa Frivold, Josie Hammond

Availability

Learning Outcomes
  • Determine how to audit employee benefit plans in accordance with AICPA standards and ERISA rules and regulations.
  • Identify specialized audit tests.
  • Compare the scope of an audit.
  • Compare the structure of the more popular employee benefit plans.
  • Identify accounting requirements unique to employee benefit plans.
Key Topics
  • Common plan types
  • GAAP vs. ERISA reporting requirements
  • Recent developments
  • Filing and audit requirements
  • Planning the audit and assessment of risks
  • Prohibited transactions
  • Overview of tax compliance
  • Internal control and understanding unique to employee benefit plans
  • Understanding and auditing 401(k), defined contribution, defined benefit, and health and welfare plans
Product Details

Master the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations.

Written by a member on the expert panel for EBP, this CPE course is designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help you more effectively plan and carry out your audit. Hot topics this year include:

  • FASB ASU 2017-06, which significantly impacted master trust accounting, reporting and disclosures for employee benefit plans
  • PCAOB adopted AS 3101 in 2017 which resulted in significant changes to the existing auditor's report.
  • New insert for SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

Enhanced On-Demand Format

This on-demand format utilizes a slide deck format, enhanced with narration and interactive exercises that are designed to increase the level of engagement and hands-on application. Drag and drop exercises, case studies, and interactive diagrams are some examples of the interactive exercises that are used to supplement traditional instruction in this learning experience.

Bundle and save with the Intermediate Employee Benefit Plans Audit Certificate Exam!

Take your competency to the next level by completing the exam. Bundle this online course with the Intermediate Employee Benefit Plans Audit Certificate Exam. Select the Online + Exam option during checkout.

Who Will Benefit
  • Auditors providing employee benefit audit and accounting services Benefit plan administrators and employees who are responsible for accounting and reporting for plan benefits
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Text
$319.00
Online
$345.00
AICPA Members
Text
$249.00
Online
$275.00

Looking for group pricing?

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

Contact us
Credit Info
CPE Credits
Online
13
Text
14
NASBA Field of Study
Accounting, Auditing
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Melissa Frivold
CPA
Josie Hammond
CPA
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. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For 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.

Auditing Employee Benefit Plans
Select from the following options:
Online
$345.00
Text
$319.00
Nonmember Price
$345.00
Price excluding sales tax
$345.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Related content