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Audits of 401(k) Plans

Description

401(k) plans are a popular option for employee benefit plans, so you must have the proper skills to audit these plans effectively. Every aspect of how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements are covered in this course. Tap into ways to plan and conduct 401(k) audits more efficiently and effectively, and understand the differences between 401(k) audits and other employee benefit plan audits.

Learning Objectives
  1. Recognize the requirements for 401(k) audits as distinguished from audits of other types of employee benefit plans.
  2. Identify efficient and effective ways to plan and conduct 401(k) audits
  3. Recognize new developments affecting 401(k) audits.
Major Topics
  1. Background of 401(k) audits
  2. Audit planning and pre-engagement activities
  3. Internal control considerations
  4. Auditing the statement of net assets available for benefits
  5. Auditing the statement of changes in net assets available for benefits
  6. The auditor's report
  7. Financial statement disclosures
  8. Supplemental schedules
  9. Other auditing considerations
Provider
AICPA
Course Level
Basic
Professional Area of Focus
Employee Benefits
CPE Field of Study
Auditing
8
Who Should Attend

Auditors of employee benefit plans, accountants in business and industry, responsible for company benefits

Instructor(s)
Raymond Nowicki
Prerequisites
None
Advanced Preparation
Location
 
MACPA Columbia Center
10280 Old Columbia Rd
Columbia, MD 21046 US
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Event Information
When
May 26, 2017
8:00 am - 3:30 pm EST
Location
MACPA Columbia Center
10280 Old Columbia Rd
Columbia, MD 21046 US
Total CPE Credits
8
Format
In-Person

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$295.00

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$395.00
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Audits of 401(k) Plans


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