Limited-Scope Audits of 401(k) Plans

Course Details

Date

Tuesday, September 10, 2019

5:30am – 1:00pm
(Registration: 5:00am)

Field of Study

Auditing (Governmental)

Course Number

4193269D

CPE Credit

8.0 hours CPE credit

Level of Knowledge

Beginning

Vendor

CalCPA Education Foundation

Prerequisites

None.

Description

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.

Highlights

  • 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

Objectives

  • 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.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$245.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$375.00
Your Price $375.00

CPE Choice

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

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