Auditing Financial Statements of ERISA Plans
Friday, May 16, 2025
8 a.m.-noon Central
4 CPE (4 technical)
Course code: 25WI-0047
View pricing
Online registration is not available due to server maintenance.
Please call 952-831-2707 between 7:30 a.m. and 4:30 p.m. Central to register.
Conduct a compliant audit
- Identify proper audit procedures to test the line items of the statement of net assets available for benefits, including investments.
- Identify proper audit procedures to test the activity in the statement of changes in net assets available for benefits, including participant testing.
Plan investments
- Differentiate plan investment procedures based upon the type of audit and risk assessment.
- Identify types and classifications of common plan investments.
- Identify audit procedures required for investment activity, contributions and benefit payment or withdrawals at the participant level.
GAAP presentation and disclosure
- Understand GAAP requirements for presentation and disclosure for employee benefit plan financial statements.
Other audit considerations
- Recognize procedures needed to determine the plan's tax status
- Learn how to identify related parties, parties in interest, and prohibited transactions.
- Recognize additional audit procedures needed for Form 11-K filers.
Major subjects
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Auditing the statement of net assets available for benefits
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Types and classification of common plan investments
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Plan investment audit procedures based upon type of audit and risk assessment
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Auditing the statement of changes in net assets available
Learning objectives
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Identify auditing procedures for the statement of net assets available for benefits and the statement of changes in net assets available for benefits
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Recognize the types and classification of common plan investments
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Distinguish plan investment audit procedures based upon type of audit and risk assessment
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Identify audit procedures at the participant level required for investment gains (losses), contributions, and benefit payments or withdrawals
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Recognize the presentation and disclosure requirements in accordance with GAAP
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Identify audit considerations for related parties, parties in interest, and prohibited transactions; a plan's tax status and Form 5500; Form 11-K filers; and related changes introduced by SAS No.136
Who should take this program?
- Auditors of employee benefit plans, practitioners considering the addition of EBP audits AS a service offering, and accountants in business and industry responsible for company benefits.
Pricing
|
Standard Member Fee |
$213.00
|
 Standard Nonmember Fee |
$261.00
|
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