December 2, 2025


Webcast Replay


8.5 CPE

Audits of Employee Benefit Plans Subject to ERISA

December 2, 2025
Webcast Replay
8.5 CPE

Audits of Employee Benefit Plans Subject to ERISA

Learning Objectives

  • Recognize key terms and definitions related to ERISA plans.
  • Identify the different types of employee benefit plans (EBPs).
  • Recognize operational and compliance elements of ERISA plans
  • Identify the basic financial statements for all ERISA plans.
  • Recognize differences between GAAP and ERISA reporting.
  • Identify the risks of material misstatement related to financial statement line items on the statements of net assets available for benefits.
  • Recognize audit procedures commonly performed in a defined contribution retirement plan (DC plan) audit, including notes receivable from plan participants.
  • Identify audit requirements when using the work of a specialist.

Major Topics

  • Audit planning and pre-engagement activities
  • Risk assessment, including consideration of internal control
  • Auditing the statement of net assets available for benefits
  • Auditing the statement of changes in net assets available for benefits
  • Other auditing considerations, including prohibited transactions and tax compliance
  • The auditor’s report
  • Financial statement disclosures
  • Supplemental schedules

CPE Credits Available

8.5 CPE
1
Accounting
7.5
Auditing

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting and Auditing; Accounting & Auditing

Prerequisites

None

Advanced Preparation

None

Intended Audience

  • Auditors of employee benefit plans
  • Practitioners considering adding EBP audits as a service offering
  • Accountants in business and industry responsible for company benefits

Provider

AICPA

Register For This Event

  • MACPA Member

    $ 349 349
    Join
  • MACPA Non-Member

    $ 419 419
    Your Price

Please login to register.