Join us for this introductory webcast where you will: – Get the basics of an ERISA Section 103(a)(3)(C) audit with a heavy focus on the changes that came about with SAS No. 136; Learn areas you’ll need to focus on as you prepare to implement SAS No. 136; Participate in discussions about the significant changes in ERISA Section 103(a)(3)(C) audits resulting from the issuance of AU-C 703
•Recall new requirements in AU-C 703 that affect their Section 103(a)(3)(C) audits •Recognize the linkage of relevant plan provisions to risk assessment •Select appropriate engagement acceptance procedures
*Engagement acceptance procedures *Engagement letters *Consideration of relevant plan provisions in risk assessment *Changes to the management representation letter *Auditor’s report changes *Managing client expectations throughout the engagement
Employee benefit plan (EBP) auditors who perform ERISA Section 103(a)(3)(C) engagements.