Limited-Scope Audits of 401(k) Plans

Course Details


Tuesday, September 10, 2019

3:30am – 11:00am
(Registration: 3:00am)

Field of Study

Auditing (Governmental)

Course Number


CPE Credit

8.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation




Auditing 401(k) Plans focuses on "limited-scope" audits (soon to be known as ERISA Section 103(a)(3)(C) audits) which comprise over 80% of the audits filed with the Department of Labor. Take a hands-on approach to performing these engagements in a manner that complies with all professional requirements.

Materials are provided as an ebook for this course.


  • Requirements to meet when the client selects the 'limited-scope' audit option
  • Testing participant data
  • AICPA Audit and Accounting Guide 'Employee Benefit Plans'
  • AICPA SAS 13X Forming An Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA


  • Identify the requirements CPAs should follow when performing an audit of a 401(k) plan.
  • Recognize the authoritative literature applicable to performing an audit of a 401(k) plan.
  • Become familiar with the contents of the authoritative literature.
  • Identify the trends in the profession and recognize the imminent changes to the professional landscape of performing audits of 401(k) plans.

Designed For

CPAs who perform limited-scope (ERISA Section 103(a)(3)(C)) audits of 401(k) plans.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $375.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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