Audits of 401(k) Plans

Since 401(k) plans make a popular option for employee benefit plans, auditors of employee benefit plans must have the proper skills to audit these plans effectively. In this webcast, you will work through how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements. Tap into ways to plan and conduct 401(k) audits more efficiently and effectively, and understand the differences between 401(k) audits and other employee benefit plan audits.


When you complete this webcast, you will be able to:

-Recognize the requirements for 401(k) audits to distinguish between audits of other types of employee benefit plans and 401(k) audits.

-Identify efficient and effective ways to plan and conduct 401(k) audits.

-Recognize new developments affecting 401(k) audits.


Topics Discussed

 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

Additional Information


American Institute of CPAs

Field of Study


Course Number


Level of Knowledge


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