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Overview: Audits of Employee Benefit Plans Subject to ERISA
Employee Benefit Plans
CPE Self-study

Overview: Audits of Employee Benefit Plans Subject to ERISA

Whiz through key audit considerations in planning, testing, and reporting on employee benefit plan audits.

$49 - $59
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing

Level

Basic

CPE Credits

1

Author(s)

Deloitte & Touche, LLP

Availability

1 year

Product Number

AUEBPOV22SSO

 View  
 Business & partner 
Product Details

Compliance matters

The DOL and the AICPA Peer Review Team continue to identify issues in the audits of ERISA plans. Ensure compliance with auditing standards and regulations affecting ERISA plan audits, including SAS No. 136 considerations for ERISA plan financial statements, with periods ending on or after December 15, 2021, with early implementation permitted.

Perform quality audits

Through this high-level overview of ERISA plan audits, identify areas of interest to you so that you may perform enhanced quality audits.

Who Will Benefit

Auditors of employee benefit plans (EBPs), practitioners considering the addition of EBP audits as a service offering, and accountants in business and industry responsible for company benefits.

Key Topics

  • Common ERISA plans and related financial statements.
  • Key considerations in an ERISA plan audit related to planning, testing, and reporting, including written communications.
  • Audit considerations for defined benefit, health and welfare, and employee stock purchase plans, plans that file Form 11-K.
  • Other considerations such as prohibited transactions and plan status.

Learning Outcomes

  • Identify Common types of ERISA plans and related financial statements.
  • Recall Key considerations in an ERISA plan audit in accordance with the guidance related to planning, testing, and reporting.
  • Recognize other audit considerations specific to ERISA plan audits.
Credit Info
CPE Credits
Online
1
NASBA Field of Study
Auditing
Level
Basic
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$59.00
AICPA Members
Online
$49.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Deloitte & Touche, LLP
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Overview: Audits of Employee Benefit Plans Subject to ERISA
Select from the following options:
Online
$59.00
Nonmember Price
$59.00
Price excluding sales tax
$59.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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