Auditing Financial Statements of ERISA Plans

You'll gain an understanding of the statements, disclosures and considerations for plans that file Form 11-K, and learn ways to plan and conduct ef...

5/15/2026 12:00pm - 4:00pm  |  Online  |  AICPA

Members: $225.00, Non-members: $269.00

CPE Categories: Accounting (2 CPE), Auditing (2 CPE)


Description

You'll gain an understanding of the statements, disclosures and considerations for plans that file Form 11-K, and learn ways to plan and conduct effective risk-based ERISA plan audits.

Target Audience

- Auditors of employee benefit plans

- Practitioners considering the addition of EBP audits AS A service offering

- Accountants in business and industry responsible for company Benefits

Course Objectives

'

- Identify auditing procedures for the statement of net assets available for benefits and the statement of changes in net assets available for benefits.

- Recognize the types and classification of common plan investments.

- Distinguish plan investment audit procedures based on type of audit and risk assessment.

- Identify audit procedures at the participant level required for investment gains (losses), contributions, and benefit payments or withdrawals.

- Recognize the presentation and disclosure requirements in accordance with GAAP.

- Identify audit considerations for related parties, parties in interest, and prohibited transactions; a plan’s tax status and Form 5500; and Form 11-K filers.

Subjects

'- Auditing the statement of net assets available for benefits

- Types and classification of common plan investments

- Plan investment audit procedures based on type of audit and risk assessment

- Auditing the statement of changes in net assets available for benefits

- Audit procedures at the participant level required for investment gains (losses), contributions and benefit payments or withdrawals

- Presentation and disclosure requirements in accordance with GAAP

- Audit considerations related to related parties, parties in interest, prohibited transactions, a plan’s tax status, and Form 5500 and Form 11-K filers