This course focuses on the special issues related to accounting,
auditing and reporting on 401(k) employee benefit plans. The
requirements of ERISA and SEC are explored as the materials demonstrate
ways to plan and conduct an efficient and effective audit of 401(k)
plans. Topics Discussed • Voice Response Recordkeeping Systems • New
Developments • Preparing the Auditor’s Report • Financial Statement
Disclosures • Supplementary Schedules • Fair Value Measurement • Fraud
and Other Risks