Audits of 401(k) Plans

Date: January 9, 2018 Time: 9:00 am - 5:00 pm EST Location: Online 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.

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) 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
EVENT DETAILS
PROFESSIONAL AREAS OF FOCUS
Accounting & Auditing Nonprofit / Not-For-Profit
CPE FIELD OF STUDY
Auditing (8 Credits)
WHO SHOULD ATTEND
Auditors of employee benefit plans, accountants in business and industry
COURSE LEVEL
Basic
LOCATION
Online Webcast
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