Auditing Employee Benefit Plans

  • Wednesday, March 11, 2020 – Friday, April 30, 2021

  • 13
    Accounting & Auditing

Master the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations. Written by a member on the expert panel for EBP, 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.

Hot topics this year include FASB ASU 2017-06, which significantly impacted master trust accounting, reporting and disclosures for employee benefit plans. In addition, PCAOB adopted AS 3101 in 2017 which resulted in significant changes to the existing auditor's report.


? 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


? 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

Additional Information

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


American Institute of CPAs


13.00 Accounting and Auditing

Course Number


Level of Knowledge


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