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Audits of Employee Benefit Plans Subject to ERISA
Audit & Assurance

Audits of Employee Benefit Plans Subject to ERISA

Boost your knowledge of employee benefit plan audits, improve effectiveness, and ensure standard compliancy.

$307 - $373
Do you have an AICPA membership? Log in to apply your member discount.




May 09, 2023

NASBA Field of Study




CPE Credits



Randy M. Dummer


3 months

Product Number


 Business & partner 
Product Details

Perform EBP audits confidently and effectively

Employee benefit plan (EBP) audit engagements are continually scrutinized by regulators and peer reviewers due to the history of noncompliance with applicable professional standards. Auditors require proper skills to perform EBP engagements effectively.

Throughout this webcast, you'll learn the complete audit process — from engagement acceptance to reporting. Defined contribution plans are the most commonly audited and need to comply not only with professional standards, but also with the requirements of the Employee Retirement Income Security Act (ERISA), Department of Labor (DOL), and, in certain audits, the U.S. Securities and Exchange Commission (SEC).

You will also obtain an awareness of additional considerations when auditing defined benefit pension plans and health and welfare benefit plans. Tap into ways to plan and conduct effective risk-based plan audits to comply with professional standards while maximizing efficiency.

This webcast provides CPE credit in the Auditing (7.5) and Accounting (1) fields of study.

Key Topics

  • GAAP vs. ERISA reporting requirements
  • Audit planning and pre-engagement activities
  • Risk assessment, including consideration of internal control
  • Auditing the statement of net assets available for benefits
  • Auditing the statement of changes in net assets available for benefits
  • Other auditing considerations, including prohibited transactions and tax compliance
  • The auditor’s report
  • Financial statement disclosures
  • Supplemental schedules

Learning Outcomes

  • Recognize accounting and auditing requirements for a compliant audit of EBPs.
  • Identify appropriate audit procedures to plan, perform, and report on EBP financial statements.
  • Recognize new auditing, accounting, and regulatory developments impacting EBP audits, including SAS No. 136.

Who Will Benefit

  • Auditors of employee benefit plans
  • Practitioners considering the addition of EBP audits as a service offering
  • Accountants in business and industry responsible for company benefits
Credit Info
CPE Credits
NASBA Field of Study
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
8h 30m
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members

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Contact us
Randy M. Dummer
Randy Dummer is a Partner with HHM in the accounting and audit area, joining the firm in 2011. He is the engagement partner on several employee benefit plan audits at HHM, as well as for automobile dealerships, manufacturers, not-for-profit organizations and other commercial businesses. He was previously the firm wide leader for the employee benefit plan audit practice at Baker Tilly Virchow Krause, LLP in Appleton, Wisconsin. The practice consisted of approximately 700 engagements performed by personnel in eight different offices. In this role, Randy developed and taught the firms internal training annually for their benefit plan audit staff, updated tools and templates, and served as the primary technical resource for employee benefit plan audit issues. He has extensive experience with audits of employee benefit plans, as well as not-for-profit organizations, and commercial businesses. He has been teaching seminars for the AICPA since 2003.

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 product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact 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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Audits of Employee Benefit Plans Subject to ERISA
May 09, 2023
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May 09, 2023
1pm9:30pm GMT
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