Self-Study

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

  • Thursday, May 1, 2025 – Thursday, April 30, 2026

  • 4.00
    CREDITS
    Auditing


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.

In this course, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting in accordance with recently issued Statements on Auditing Standards (SASs), identifying best practices, and performing efficient audit engagements.

Objectives

  • 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

Highlights

  • Key requirements of recently issued SASs
  • 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

Vendor

Surgent

Advanced Preparation

None

Credits

4.00 Auditing

Prerequisite

Basic understanding of auditing defined contribution plans

Course Number

2535702

Level of Knowledge

Basic

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