Auditing Employee Benefit Plans

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10.5 Credits

The complexities of an employee benefit plan (EBP) audit demand deep, exacting expertise. CPAs specializing in EBP audits must meet the Department of Labor and IRS requirements, in addition to the AICPA's professional standards and rules. This CPE course is designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help you more effectively plan and carry out your audit.


  • Audit employee benefit plans in accordance with AICPA standards and DOL rules and regulations
  • Identify audit tests specialized for employee benefit plan audits
  • Indicate the scope of an audit
  • Recall the structure of the more popular employee benefit plans
  • Identifying accounting requirements unique to employee benefit plans

Major Topics

  • Plan types including 401(k), defined contribution, defined benefit, health and welfare, and employee stock ownership plans (ESOPs)
  • GAAP vs. ERISA reporting requirements
  • Recent developments
  • Filing and audit requirements
  • Planning the audit and assessment of risks
  • Prohibited transactions
  • Overview of tax compliance
  • Internal control unique to employee benefit plans

Designed For

Auditors providing employee benefit audit and accounting services Benefit plan administrators and employees of companies with responsibilities for accounting and reporting for plan benefits
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