Auditing Defined Contribution Retirement Plans

  • Monday, May 1, 2017 – Monday, April 30, 2018

  • 8
    Accounting, Auditing

Take the next step in your career development and learn how to go beyond the basics in preparing working papers and financial statements in audits of employee benefit plans. This CPE course will provide the auditor with the tools necessary to understand the complex rules and regulations that affect employee benefit plans as well as guidance on addressing deficiencies. Through contemporary case studies, you'll gain a thorough understanding of the procedures needed to effectively plan and carry out your audits of defined contribution retirement plans.


  • Identify different types of defined contribution retirement plans that are available to plan sponsors
  • Analyze complex audit and accounting issues associated with defined contribution plans
  • Identify the different types of investment options that may be available to participants, including the audit procedures for complex investments
  • Analyze various fraud examples and develop the appropriate audit responses
  • Apply rules and regulations associated with auditing and reporting for defined contribution retirement plans


  • Identification of various types of plans
  • Planning, communication, and other activities for defined contribution plans
  • Investments and investment related income
  • Auditing participant data, contributions, distributions, and participant loans
  • Fraud in employee benefit plans
  • Government regulations and reporting requirements
  • Comparing the audited financial statements to Form 5500
  • Legal counsel representations
  • Case studies and discussion questions

Additional Information

Designed For

Practitioners with experience auditing defined contribution retirement plans


American Institute of CPAs

Field of Study

Accounting, Auditing

Course Number


Level of Knowledge


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