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Other Considerations in ERISA Plan Audits


Things to keep in mind when auditing less common plans

Learn about the considerations in less common plans such as defined benefit plans, health and welfare plans, employee stock ownership plans (ESOPs) and 401(k) plans that file SEC Form 11-K. This webcast tells you how to audit accumulated plan benefits and changes therein, unique features of health and welfare plans, audit considerations in ESOPs, and requirements for SEC Form 11-K filings.

It covers requirements related to audit documentation, completion of the audit, using the work of a specialist, related party transactions, parties in interest and prohibited transactions. It also covers a plan’s tax status and Form 5500, communications to those charged with governance, and plan mergers and terminations.

Learning Objectives

– Recognize unique considerations in less common plans.
– Identify other requirements that may arise in an audit of an ERISA plan.
– Distinguish the new requirements of SAS No. 136.

Major Topics

* Accounting for and reporting on defined benefit pension and health and welfare plans
* Unique audit considerations for ESOPs and SEC Form 11* K filers
* Using the work of a specialist
* Audit completion procedures
* Audit documentation requirements
* Consideration of related parties, parties in interest and prohibited
transactions, and plan mergers and terminations
* Written communications
* The auditor’s responsibilities related to the plan’s tax status and Form
5500 filing
* Changes arising from the implementation of SAS No. 136

Course Level
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
Who Should Attend

* Auditors of EBPs
-* practitioners considering the addition of EBP audits as a service offering
-* Accountants in business and industry responsible for company benefits

Randy Dummer


Advanced Preparation


Online – AICPA Platform
Event Information
Apr 25, 2022
5:30 pm - 6:30 pm EDT
Online – AICPA Platform
Total CPE Credits
Webcast Replay


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Other Considerations in ERISA Plan Audits

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