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ERISA Plans: Planning and Reporting
Audit & Assurance

ERISA Plans: Planning and Reporting

Gain insights with planning and reporting ERISA plans.

$109 - $131
Do you have an AICPA membership? Log in to apply your member discount.




May 10, 2023

NASBA Field of Study




CPE Credits



Randy M. Dummer


3 months

Product Number


 Business & partner 
Product Details

Planning makes perfect

To remain ERISA compliant, you'll need to learn to navigate the new auditing standard, SAS No. 136, as well as clarify revised auditor and client responsibilities and brush up on your 401(k) audit and reporting best practices.

After diving deeper in this webcast, attendees will be able to:

  • Understand client needs
  • Determine materiality
  • Perform risk assessment procedures
  • Identify key differences between standard and modified audit reports

Key Topics

  • Pre-engagement, planning, and risk assessment procedures
  • Standard and modified auditor reports
  • Effects of SAS No. 136 implementation on planning and reporting

Learning Outcomes

  • Identify important pre-engagement and planning considerations, including risk assessment.
  • Distinguish between standard and modified reports.
  • Recognize changes required due to SAS No. 136 implementation.
  • Identify audit procedures commonly required in a 401(k) audit.

Who Will Benefit

  • Auditors of employee benefit plans
  • Practitioners adding employee benefit plan audits to their service offerings
  • 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.
2 hrs
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

Group ordering for your team

2 to 5 registrants

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6+ registrants

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

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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ERISA Plans: Planning and Reporting
May 10, 2023
Select from the following options:
May 10, 2023
6pm8pm GMT
Nonmember Price
Price excluding sales tax
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Log in to apply your member discount.
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