Auditing 401(k) Plans: Critical Issues and Annual Update

Due to increasing scrutiny in the employee benefit plan area, it is imperative for auditors of 401(k) plans to remain up to date on the rules and regulations that may impact the audit engagement. With SAS 136, the AICPA's new employee benefit plan auditing standard, now effective, this knowledge is even more critical.

In this course, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting under SAS 136, identifying best practices, and performing efficient audit engagements.


  • Recall key elements of SAS 136
  • Understand the current changes to the rules and regulations associated with 401(k) plans
  • Identify best practices associated with engagement performance
  • Understand the risks associated with a benefit plan audit engagement
  • Avoid common mistakes noted during peer reviews


  • Key requirements of SAS 136
  • Changes affecting 401(k) plans 
  • Audit strategy and improving overall efficiency
  • Common mistakes as noted in peer reviews and DOL inspections

Additional Information

Designed For

Experienced practitioners responsible for planning and performing employee benefit plan audit engagements



Advanced Preparation



4.00 Auditing


Basic understanding of auditing defined contribution plans

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