Audits of 401(k) Plans

Date: December 13, 2016 Time: 9:00 am - 5:00 pm EST CPE: 8 Format: Webcast
EVENT DESCRIPTION

Since 401(k) plans make a popular option for employee benefit plans, auditors of employee benefit plans must have the proper skills to audit these plans effectively. You will work through how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements. 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.
Topics Discussed:
•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

LEARNING OBJECTIVES
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.
MAJOR TOPICS
Background of 401(k) auditsAudit planning and pre-engagement activitiesInternal control considerationsAuditing the statement of net assets available for benefitsAuditing the statement of changes in net assets available for benefitsOther auditing considerationsThe auditor's reportFinancial statement disclosuresSupplemental schedules
EVENT DETAILS
CPE FIELD OF STUDY
Auditing (8 Credits)
INSTRUCTOR(S)
Randy Dummer
COURSE LEVEL
Intermediate
LOCATION
Online Webcast

MACPA MEMBER


$ (% off)
$249.00
Price includes $xx early registration discount(s) - expires xx/xx

NON-MEMBER


$ (% off)
$319.00
Price includes $xx early registration discount(s) - expires xx/xx
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