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Advanced Defined Benefit Plans Certificate plus Prep & Guidance

Advanced Defined Benefit Plans Certificate plus Prep & Guidance

Plan, perform, evaluate, and demonstrate expertise with defined benefit plan audits.

$949$486.85 - $616.85
35% bundle discount applied
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Products included




CPE Credits


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 Business & partner 
Bundle Details

Expertly navigate your employee benefit plan audits.

This bundle is your ideal roadmap to a quality audit, giving you authoritative guidance, practical tips and illustrative examples and advanced training to help you at each stage of the audit – and a digital badge to continually demonstrate your expertise in the audit process.

What’s included in this bundle
Paperback, E-book
$107.25 - $139.75
35% bundle discount applied
Select format from the following options:
Product Details

Important Note: The 2021 edition has been updated to reflect implementation Statement on Auditing Standards No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, as amended (codified in AU-C section 703) and other new auditing standards issued since 2019, as applicable. For EBP audit engagements that are not early implementing these new auditing standards, the audit guidance in the 2019 edition continues to apply. We continue to offer the 2019 edition in all formats.

Your roadmap to EBP audit success

Whether you're a new or seasoned EBP auditor, you want your name to be on work you can be proud of. This guide is your ideal roadmap to a quality audit, giving you authoritative guidance, practical tips and illustrative examples to help you at each stage of the audit.

Flawlessly navigate every turn from acceptance to completion.

Designed to bridge the gaps between the what, why and how to satisfy your auditor responsibilities in accordance with significant new auditing standards, this guide gives you confidence when issuing your audit reports, or when others are evaluating your work.

In the spotlight

  • SAS No. 136, as amended and codified in new AU-C Section 703
  • Applicable to single employer, multiple employer, and multiemployer employee benefit plans subject to ERISA (ERISA plans)
  • New performance requirements for an audit of ERISA Plan financial statements
  • Significant changes to the form and content of the related auditor’s report for ERISA Plan audits (formerly referred to as full-scope audits) and new ERISA Section 103(a)(3)(C) audits (replacing those formerly referred to as limited-scope audits)
  • Application of FASB ASC 606

Updates in the 2021 edition

  • New multiemployer plan chapter and illustrative financial statements
  • Addresses the issuance of FASB ASC 606
  • Highlights select recent developments in standards impacting EBP auditing and accounting
  • Additional auditor reports have been added


Get even more value with the Employee Benefit Plans: Audit & Accounting Set. This convenient bundle gives you access to the full range of Employee Benefit Plan content offered by the AICPA all in one convenient subscription. This online bundle includes how-to advice and authoritative guidance, valuable discussion, best practices, and much more. Follow the link above for more details.

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NASBA Field of Study: Auditing
$224.25 - $282.75
35% bundle discount applied
Learning Outcomes
  • Formulate key concepts and skills to build upon a solid audit foundation specifically related to employee benefit plans, including defined contribution retirement plans (DC plans), defined benefit pension plans (DB plans), and health and welfare plans (H&W plans.)
  • Evaluate advanced plan-specific audit circumstances.
  • Interpret advanced EBP audit concepts through a mock plan-specific audit.
  • Interpret regulatory requirements and professional standards related to engagement acceptance, planning, and quality control for employee benefit plan audits.
  • Assess the control environment of employee benefit plans, including the portion of the control environment at a service organization, through analytics, inquiry, and observation.
  • Assess presentation and disclosure requirements in accordance with GAAP for employee benefit plans.
Key Topics
  • DC, DB, and H&W plan advanced overview
  • Planning and general audit considerations
  • Risk assessment and internal control
  • Audit area considerations
  • Other defined contribution retirement plan considerations
  • Financial statements and disclosures
  • The auditor’s report
  • Concluding the audit and other auditing situations
Product Details

Enhance your knowledge of defined contribution, defined benefit, and health and welfare plans. This new online self-study CPE course covers many of the same competencies found on the advanced employee benefit plans audit certificate exams. To learn more, visit the Employee Benefit Plans Audit Certificate Programs website for more information on the certificates and additional learning options.

Through a series of interactive case studies and advanced learning exercises, this CPE course will help you to grow your expertise in defined contribution, defined benefit, and health and welfare plan types. Developed for experienced EBP plan auditors, the course will take you through mock audit exercises in which you will follow a “client” through each phase of an employee benefit plan audit engagement. You have the flexibility to focus on the plan type of your choice or all three. Evaluate and interpret employee benefit plan-specific audit circumstances in the areas of planning and risk assessment, reviewing draft financial statements, and writing the auditor’s report.

This course includes the following modules (also available for individual purchase):

Take your competency to the next level by completing the exam. Bundle this online course with the:

  • Advanced Defined Contribution Plans Audit Certificate Exam
  • Advanced Defined Benefit Plans Audit Certificate Exam
  • Advanced Health and Welfare Plans Audit Certificate Exam
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Product Details

The Advanced Defined Benefit Plans Audit Certificate exam tests your ability to plan, perform and evaluate defined benefit plans, in accordance with AICPA standards and DOL rules and regulations. This exam is offered in a timed online format and consists of 75 multiple choice questions. In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for defined benefit plan audits.

Some of the topics that will be tested on the exam include:

  • Planning and General Procedures
  • Internal Control
  • Net Assets Available for Benefits
  • Changes in Net Assets Available for Benefits
  • Accumulated Plan Benefits
  • Changes in Accumulated Plan Benefits
  • Terminations
  • Financial Statement Presentation, Disclosure & Regulatory Reporting
  • Audit Reports & Concluding the Audit

When you pass the exam, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement.

Visit our employee benefit plans audit certificate programs site for:

  • Frequently asked questions
  • Information on how digital badges work
  • Learning options before taking the exam
  • Examples of the types of questions you may encounter on the exam

You will receive your official score and certificate or retake information 5 business days after completing the exam.

Important note: Each exam purchase entitles you to one exam (first attempt) and one re-take (second attempt) if you do not pass the first attempt. Prior to accessing the re-take, the AICPA recommends you study any topics identified in your first attempt exam results. If you do not pass either the first or second attempt, you must purchase two more attempts. Exams passed outside of these purchase and re-take rules will not result in the issuing of a digital badge. If you have any questions regarding the completion of any of your exam attempts, please contact to verify your results.

By purchasing the exam, you understand and agree that the AICPA has the absolute and unrestricted right to revoke or suspend any rights you have to use the Intermediate Employee Benefit Plans Audit Certificate digital badge image, or any representation thereof, if you are (a) convicted of any crime punishable by more than one year in prison or for any crime related to dishonesty, or (b) disciplined by any governmental or non-governmental authority that regulates, or enforces a code of conduct related to, your professional activities, including but not limited to, a state board of accountancy, AICPA, IRS, SEC, or PCAOB, or (c) a peer reviewer restricted from performing peer reviews by the Peer Review Program.

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Advanced Defined Benefit Plans Certificate plus Prep & Guidance
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