On-Demand


8 CPE

Surgent's Audits of 401(k) Plans: New Developments and Critical Issues

On-Demand
8 CPE

Learning Objectives

  • Identify the key provisions of recently issued SASs
  • Properly document understanding of the plan, the environment, and internal controls for an employee benefit plan
  • Understand the importance of reading, reviewing, and documenting the controls in a service organization control report
  • Identify potential audit triggers that may result in Department of Labor inspections
  • Understand the risks associated with a benefit plan audit engagement
  • Avoid common mistakes noted during peer reviews

Major Topics

  • Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency
  • Common pitfalls in planning and detailed audit procedures
  • Changes affecting 401(k) plans, including recently issued SASs
  • Common mistakes as noted in peer reviews and DOL inspections

CPE Credits Available

8 CPE
8
Auditing

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing

Prerequisites

Basic understanding of auditing defined contribution plans

Advanced Preparation

None

Intended Audience

Practitioners responsible for planning and performing employee benefit plan audit engagements

Provider

Surgent CPE

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