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
Nov 04, 2022
NASBA Field of Study
Auditing
Level
Basic
CPE Credits
1
Author(s)
Randy M. Dummer
Availability
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
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We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
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