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401(k) plans are a popular option for employee benefit plans, so you must have the proper skills to audit these plans effectively.
This CPE course covers aspects of how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements. The course will enhance your abilities to plan and conduct 401(k) audits more efficiently and effectively and understand the difference between 401(k) audits and other employee benefit plan audits.
Background of 401(k) audits
Regulatory and reporting requirements
Audit planning and pre-engagement activities
Internal control considerations
Auditing the statement of net assets available for benefits
Auditing the statement of changes in net assets available for benefits
Other auditing considerations
The auditor’s report
Financial statement disclosures
This course will prepare you to:
Identify the requirements for 401(k) audits as distinguished from audits of other types of employee benefit plans
Recall how to plan and conduct 401(k) audits more efficiently and effectively
Recognize new developments affecting 401(k) audits
Who Will Benefit?
Auditors of employee benefit plans, accountants in business and industry responsible for company benefits