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Auditing Financial Statements of ERISA Plans
Webcast

Auditing Financial Statements of ERISA Plans

Understand the statements, disclosures, and considerations for plans that file Form 11-K, as well as the impact of SAS No. 136. Learn ways to plan and conduct effective risk-based ERISA plan audits.

$179 - $219
Do you have an AICPA membership? Log in to apply your member discount.

Format

Webcast

Date

Nov 22, 2021

NASBA Field of Study

Auditing

Level

Basic

CPE Credits

4

Author(s)

Deloitte & Touche, LLP, Randy M. Dummer

Availability

3 months

Product Number

VCL4NAAB21110

 Part of Webcast Pass
 Business & partner 
Product Details

Skills auditors require to perform EBP engagements effectively

Employee benefit plan (EBP) audit engagements continue to be scrutinized by regulators and peer reviewers, due to a history of noncompliance with applicable professional standards.

In this webcast, you will focus on auditing the statement of net assets available for benefits and the statement of changes in net assets available for benefits. As the most common type of plans audited, you will take a deep dive into defined contribution plans to comply with professional standards, ERISA and SEC requirements.

Tap into ways to plan and conduct effective risk-based plan audits to comply with professional standards while maximizing efficiency.

Key Topics

  • Auditing the statement of net assets available for benefits
  • Types and classification of common plan investments
  • Plan investment audit objectives and audit procedures based upon type of audit and risk assessment
  • Auditing the statement of changes in net assets available for benefits
  • Audit procedures required for investment income, investment expenses, contributions, and benefit payments or withdrawals
  • Presentation and disclosure requirements in accordance with GAAP
  • Implementation of SAS Nos. 134–140

Learning Outcomes

  • Recognize the line items of the statement of net assets available for benefits
  • Indicate the activity reflected in the statement of changes in net assets available for benefits
  • Identify presentation and disclosure requirements for plan investments and other assets
  • Distinguish applicable auditing standards based upon implementation of SAS Nos. 134-140
  • Understand plan investments, as well as management and auditor responsibilities
  • Recognize audit procedures commonly required in a 401(k) plan audit

Who Will Benefit

  • Auditors of EBPs
  • Practitioners considering the addition of EBP audits as a service offering
  • Accountants in business and industry responsible for company benefit
Credit Info
CPE Credits
4
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
4 hrs
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$219.00
AICPA Members
$179.00

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
Speakers
Deloitte & Touche, LLP
Randy M. Dummer
Randy Dummer is a Partner with HHM in the accounting and audit area, joining the firm in 2011. He is the engagement partner on several employee benefit plan audits at HHM, as well as for automobile dealerships, manufacturers, not-for-profit organizations and other commercial businesses. He was previously the firm wide leader for the employee benefit plan audit practice at Baker Tilly Virchow Krause, LLP in Appleton, Wisconsin. The practice consisted of approximately 700 engagements performed by personnel in eight different offices. In this role, Randy developed and taught the firms internal training annually for their benefit plan audit staff, updated tools and templates, and served as the primary technical resource for employee benefit plan audit issues. He has extensive experience with audits of employee benefit plans, as well as not-for-profit organizations, and commercial businesses. He has been teaching seminars for the AICPA since 2003.
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.

Cancellation Policy
View our Cancellation policy here
Auditing Financial Statements of ERISA Plans
Nov 22, 2021
Select from the following options:
Nov 22, 2021
6pm10pm GMT
Nonmember Price
$219.00
Price excluding sales tax
$219.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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