This webcast explores the unique aspects of initial audits of employee benefit plans. Specifically, we will discuss how events, like plan mergers, plan spin-offs, a change in the number of plan participants or a newly established plan, can result in this “initial audit.”
Learning Objectives
Identify specific audit issues related to plans that previously were not subject to audit or were audited by another firm.
Identify how events such as plan mergers, plan spin-offs, a change in the number of plan participants or a newly established plan may result in an “initial audit” that requires auditing the plan’s opening balances.
Major Topics
Initial audits of employee benefit plans
Provider
AICPA
Course Level
Intermediate
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Auditing
1.0
Who Should Attend
Practitioners involved with or considering the performance of audits of employee benefits plans