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EBP Plan Investments - Part 2
Audit & Assurance

EBP Plan Investments - Part 2

In this 2nd part of the EBP Plan Investments Series, participants will learn about the reporting and disclosure requirements related to investments found in employee benefit plans.

$99 - $119
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Apr 01, 2021

NASBA Field of Study




CPE Credits



Jennifer Allen, Debbie Smith, Michele Weldon


3 months

Product Number


 Business & partner 
Learning Outcomes
  • Analyze classification of EBP investments
  • Assess valuations of EBP investments
  • Prepare financial statement disclosures related to EBP investments
Key Topics
  • Audit procedures performed in auditing investments in a full scope audit
  • Limited scope considerations related to investments
  • Common deficiencies and best practices in auditing EBP investments
Product Details

In this webcast we will discuss:
• Relevant audit procedures related to investments in a full scope audit
• When a limited scope audit may be performed and appropriate documentation to be obtained
• Common deficiencies in auditing plan investments and best practices to avoid them

Part 1 in the series can be found here.

Employee Benefit Plans Audit Quality Center (EBPAQC) members save an additional 20%:

Find out more information and obtain the coupon code on the EBPAQC Website.

Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or

Who Will Benefit
  • Individuals who audit EBPs
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Contact us
Credit Info
CPE Credits
NASBA Field of Study
Basic understanding of EBP auditing
This is a live event. You will have access on the date/time of broadcast and the archive for 3 months after the broadcast date.
2 hrs
Jennifer Allen
Ms. Allen is a partner in Assurance Professional Practice (APP), which is Crowe’s national office. In this role, she is responsible for the firm’s quality control function applicable to employee benefit plan audits, which includes matters related to accounting, auditing, ethics, independence, audit quality and inspections, as well as professional standards consultation process. This also includes employee benefit plan audit practice matters related to the Department of Labor and PCAOB. Prior to joining Crowe’s national office, Ms. Allen served as a client service partner in the employee benefit plan audit practice. She has more than eighteen years of total experience. Client Focus Services: • Audit • Tax • Consulting Community Involvement: • Children’s Hunger Alliance | Governing Board Publications and Speaking Engagements: • Ms. Allen has developed the materials for and has presented at many internal Crowe trainings for professional staff. Professional and Industry Experience Ms. Allen has extensive experience with the performance and technical review of audits of retirement plans and welfare benefit programs including audits of SEC-registered 401(k) plans that file a Form 11-K, employee stock ownership plans, defined contribution plans, defined benefit plans, and health and welfare plans. She also has experience with public retirement systems. Ms. Allen has managed complex engagements in which the plan sponsor has multiple employee benefit plans with unique and complex issues. She provides technical expertise and assistance with qualified retirement plan issues and financial reporting matters.
Debbie Smith
Debbie is a partner in Grant Thornton LLP’s national professional standards group, specializing in employee benefit plan assurance. She has over 20 years of experience in auditing benefit plans and has practiced exclusively in this area for the past 13 years. Her knowledge base and years of experience allow her to effectively and efficiently oversee the execution of an audit while providing meaningful recommendations upon completion of the work. She is one of Grant Thornton LLP’s most knowledgeable specialists in employee benefit plans, and is actively involved with national office initiatives in the area of employee benefit plans, including development and teaching of in-house training programs. She serves as a technical resource for her firm on employee benefit plan auditing, accounting and reporting issues, and is the Firm’s designated audit partner who has firm-wide responsibility for the quality of the Firm’s employee benefit plan audit practice. Debbie recently became a member of the executive committee of the AICPA’s Employee Benefit Plan Audit Quality Center. Prior to that, she served three years on the AICPA’s Employee Benefit Plans Expert Panel. As part of her leadership in the employee benefit plan area, Debbie also represents Grant Thornton LLP through her active involvement in various AICPA committees and task forces, including the AICPA’s Audit Guide Revision Task Force, Audit Guide Overhaul Task Force (an extensive multi-year project to re-write the AICPA’s Employee Benefit Plans Audit and Accounting Guide), Audit Risk Alert Task Force and Technical Standards Subcommittee of the Professional Ethics Committee. She continues to be actively involved in numerous sub-committees of the Audit Quality Center and Expert Panel, including those responsible for addressing employee benefit plan issues related to Alternative Investments, SOP 94-4-1, FAS 157, Limited-Scope Audits, Non-Disclosure Agreements, and Insurance Contracts. Debbie is also a frequent speaker at industry conferences on employee benefit plans. She is a member of the steering committee for the December 2007 AICPA Employee Benefit Plans Accounting, Auditing and Regulatory Update Conference, and is the co-chairman of the AICPA’s National Conference on Employee Benefit Plans in May 2008. Debbie is a native of the western suburbs of Chicago. When not working, Debbie enjoys spending time with her husband and four young sons, and participating in the numerous activities her sons are involved in.
Michele Weldon
Michele Weldon is a partner in the Financial Services industry practice group of the Assurance practice at PricewaterhouseCoopers. She is also the Employee Benefit Plan Practice Leader for the Firm. She has specialized in employee benefit plan and ERISA collective investment fund audits since 1990. Michele performs employee benefit plan audits for more than 50 Boston office clients each year. She assists the Firm’s National office in developing employee benefit plan practice aids and in resolving auditing, accounting and reporting issues. She is a frequent speaker at industry conferences on employee benefit plans. She also assists in developing and teaching in-house training sessions on the industry. She is a member of the AICPA’s Employee Benefit Plans Expert Panel and the Audit Guide Revisions Task Force. She is a former member of the Department of Labor’s Advisory Council on Employee Welfare and Pension Plans. Michele received an M.B.A from Babson College and a B.A. from the University of Massachusetts, Amherst.

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EBP Plan Investments - Part 2
Apr 01, 2021
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Apr 01, 2021
5pm7pm GMT
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