Suitable for staff or in-charge auditors new to ERISA audits, this webcast provides an understanding of 401(k) plans and how they work and addresse...
5/14/2024 11:00am - 1:00pm | Online | AICPA
Members: $118.00, Non-members: $142.00
CPE Categories: Auditing (2 CPE)
Distribution testing, investments and audit wrap-up
Employee benefit plan audits are quite different from corporate audits and require an understanding of the unique audit areas specific to plans.
Part 3 of the 401(k) audit basics series addresses distribution testing, investments and audit wrap-up, including:
- The various types of plan distributions and benefit payments
- Types of plan investments and the related disclosures
- ERISA Section 103(a)(3)(C) and non-Section 103(a)(3)(C) audits and the common issues and errors typically seen in these areas
- Wrapping up the audit
- Common issues and errors seen in these areas
Auditors new to employee benefit plan auditing
'- Identify various types of plan investments.
- Distinguish required investment disclosures.
- Recall unique aspects of ERISA Section 103(a)(3)(C) and non-Section 103(a)(3)(C) audits and the common issues and errors typically seen in these areas.
- Identify the various types of plan distributions and benefit payments.
- Recognize issues to consider in wrapping up the audit.
'- Plan distributions and benefit payments
- Investments and related disclosures
- ERISA Section 103(a)(3)(C) audits
- Audit wrap-up
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