AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
product-image
2022 Employee Benefit Plans: Audit and Accounting Guide
Employee Benefit Plans
Publication

2022 Employee Benefit Plans: Audit and Accounting Guide

This guide bridges the gaps between the “what, why, and how” to satisfy your auditor responsibilities in accordance with auditing standards and give you confidence when issuing your audit reports.

$180 - $255
Do you have an AICPA membership? Log in to apply your member discount.

Format

E-book, Paperback

Availability

Product Number

AAGEBP22E

Publication Date

2022

 View  
 Business & partner 
Product Details

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
  • Illustrative examples

These elements will help you at each stage of the audit.

This guide applies to the financial statements and audits of employee benefit plans that are subject to the financial reporting requirements of the Employee Retirement Income Security Act of 1974 (ERISA), including:

  • Defined contribution retirement plans
  • Defined benefit pension plans
  • Health and welfare benefit plans

Further, this guide contains example auditing procedures and information regarding statutory rules and regulations applicable to employee benefit plans and illustrations of plan financial statements and auditors' reports. The Department of Labor Employee Benefits Security Administration strongly encourages the use of this guide in meeting the requirement contained in ERISA Section 103 that a plan have an audit conducted in accordance with GAAS.

Who Will Benefit
  • Practitioners in firms of all sizes
  • Entities sponsoring employee benefit plans required to file audited financial statements
  • Individuals preparing, auditing, or assisting in the preparation of plan financial statements, benefit pension plans, defined contribution retirement plans, and health and welfare benefit plans
Key Topics
  • SAS No. 136, as amended and codified in AU-C Section 703
  • Applicable to single employer, multiple employer, and multiemployer employee benefit plans subject to ERISA (ERISA plans)
  • Performance requirements for an audit of ERISA Plan financial statements
  • Highlights select recent developments in standards affecting EBP auditing and accounting
More Details
Access
E-Book
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Paperback
$235.00
E-book
$255.00
AICPA Members
Paperback
$180.00
E-book
$195.00

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

Ratings and reviews

Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
View our Cancellation policy here
2022 Employee Benefit Plans: Audit and Accounting Guide
Select from the following options:
E-book
$255.00
Paperback
$235.00
Nonmember Price
$255.00
Price excluding sales tax
$255.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Related content