Other Considerations in ERISA Plan Audits
Understand the unique considerations in less common plans, including accumulated plan benefits and changes, unique features of health and welfare plans, ESOPs, and the use of specialists.
Format
Webcast
Date
May 10, 2023
NASBA Field of Study
Auditing
Level
Basic
CPE Credits
1
Author(s)
Randy M. Dummer
Availability
3 months
Product Number
VEBPOTH22110
Elevate your ERISA expertise
Auditors must be prepared to approach unique or less common employee benefit plans (EBPs), including employee stock option plans (ESOP), defined benefit plans, and health and welfare plans
After attending this webcast, you'll be able to:
- Recognize and plan around unique plan features
- Audit and report on defined pension, ESOP, and health and welfare plans
- Recall GAAP requirements and audit considerations for accumulated plan benefits in a defined benefit pension plan
- Identify audit requirements when using the work of a specialist
Key Topics
- Accounting for and reporting on defined benefit pension and health and welfare plans
- Unique audit considerations for ESOPs
- Using the work of a specialist
Learning Outcomes
- Distinguish the unique accounting for and reporting on defined benefit pension and health and welfare plans from defined contribution plans.
- Identify the audit considerations for employee stock ownership plans (ESOP).
- Recognize how to use the work of a specialist.
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
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 order6+ registrants
We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
Contact usThe 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 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.
Ratings and reviews
Log in to apply your member discount.