Upon completion of this webcast, participants will be able to:

• Recognize the requirements for 401(k) audits to distinguish between audits of other types of employee benefit plans and 401(k) audits
• Identify efficient and effective ways to plan and conduct 401(k) audits
• Recognize new developments affecting 401(k) audits

• Background of 401(k) audits
• Audit planning and pre-engagement activities
• Internal control considerations
• Auditing the statement of net assets available for benefits
• Auditing the statement of changes in net assets available for benefits
• Other auditing considerations
• The auditor’s report
• Financial statement disclosures
• Supplemental schedules