This course is intended to help learners involved in planning and reporting of ERISA plans to apply the appropriate standards, including consideration of changes in planning and reporting when SAS No. 136 is implemented. Planning considerations covered include client acceptance and continuance, independence, terms of engagement, and risk assessment. Reporting covers standard and modified reports.
*Recognize important pre-engagement and planning considerations, including risk assessment *Recognize standard and modified reports, and required elements thereof *Recognize changes in planning and reporting when SAS No. 136 is implemented
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.