Audits of 401(k) Plans

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Overview

12.0 Credits
ONLINE

401(k) plans are a popular option for employee benefit plans, so you must have the proper skills to audit these plans effectively. Every aspect of how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements are covered in this CPE course. Tap into ways to plan and conduct 401(k) audits more efficiently and effectively, and understand the difference between 401(k) audits and other employee benefit plan audits.

Objectives

  • Gain an understanding of the requirements for 401(k) audits as distinguished from audits of other types of employee benefit plans
  • Plan and conduct 401(k) audits more efficiently and effectively
  • Recognize new developments affecting 401(k) audits

Major Topics

  • Background of 401(k) audits
  • Audit planning and pre-engagement activities
  • Internal control considerations
  • Auditing the statement of net assets available for benefits
  • Auditing the statement of changes in net assets available for benefits
  • Other auditing considerations
  • The auditor's report
  • Financial statement disclosures
  • Supplemental schedules

Designed For

Auditors of employee benefit plans and accountants in business and industry responsible for company benefits
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