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)
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.
- 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
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- 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.
'- 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
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