Employee Benefit Plan Audit Deep Dive: Live Q&A

Kathryn E. Petrillo, CPA |

Partner, Employee Benefit Plan Services Group

Aronson LLC

Kathryn (Kate) Petrillo is a Partner in Aronson’s audit and accounting practice. She has over 30 years of

public accounting experience. She has been with Aronson for 25 years and leads the Employee Benefit

Plan Services Group, where she oversees the management of approximately 190 plan audits on an annual

basis.

Kate has significant experience with audits of defined contribution, defined benefit and health and welfare

plans, including plans of large multi-national corporations, with assets ranging from $100,000 to over $2

billion. Some of the complex issues addressed include: prevailing wage matters, master trust reporting

and disclosure, plan termination and merger issues and a variety of operational compliance issues and

their impact on the financial statements.

Kate earned her Bachelor of Business Administration Degree from James Madison University. She is an

active member of the American Institute of Certified Public Accountants (AICPA) and served three years

on the AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) Expert Panel.

Marcus J. Aron, CPA, CGMA

Chief, Division of Accounting Services

Employee Benefits Security Administration

U.S. Department of Labor

Washington, D.C.

Mr. Aron has over thirty years of experience in working with audits of ERISA-covered plans. He is responsible for the day-to-day implementation of EBSA’s CPA Firm Inspection Program, providing technical assistance to plan filers and plan professionals, and providing ERISA-related accounting and auditing expertise within EBSA.

Mr. Aron is a certified public accountant and holds a B.B.A. degree with a major in

accounting from the College of William and Mary in Virginia.

Nelly Gizdova 

Partner, UHY LLP

Managing Director, UHY Advisors

Nelly has more than 20 years of relevant experience in public accounting, excelling in providing attestation and consulting services.

She leads a division of the Employee Benefits Plan Center of Excellence. Her work is essential in assisting plan administrators to meet stringent Department of Labor and IRS compliance standards, including the crucial tasks of preventing plan qualification failures and managing Form 5500 filings. She also supports plan sponsors during DOL or IRS audits, ensuring their processes withstand governmental scrutiny. Her approach integrates detailed oversight with strategic consulting to enhance the operational efficiency of employee benefit plans.

Nelly’s expertise is valuable in ensuring that not-for-profit organizations and businesses in various sectors achieve and maintain compliance and fiscal health.

Certifications

• Licensed CPA in Maryland and Virginia
• Master of Accounting and Control, University of National and World Economy

Jennifer Amato joined SC&H Group in 2000 and has since become a key member of the firm, specializing in employee benefit plan audits and overseeing the quality management of the audit practice. With a focus on building long-term relationships, Jennifer is committed to providing her clients with not only thorough audit services but also actionable, value-added advice. She and her team work diligently to enhance processes, improve controls, and implement best practices, ensuring her clients receive the highest level of service and expertise.

A graduate of Stevenson University with a bachelor’s degree in Computer Accounting, Jennifer is a Certified Public Accountant in both Maryland and Illinois. She is a member of the American Institute of Certified Public Accountants (AICPA), Maryland Association of Certified Public Accountants (MAPCA), and the Chesapeake Human Resources Association (CHRA). Her career is built on a passion for helping clients navigate complex challenges while fostering meaningful connections with both her colleagues and clients. She takes pride in being a trusted advisor, guiding clients through every stage of the audit process.

Outside of her professional responsibilities, Jennifer is deeply involved in volunteer work with the Cool Kids Campaign, a nonprofit organization dedicated to supporting children and families facing cancer. She is particularly passionate about giving back to those in need, especially children, as she recognizes the blessings in her own life.

When she’s not at work or volunteering, Jennifer enjoys spending time with her husband and two children. Whether it’s relaxing on the beaches of Ocean City, Maryland, enjoying multiple trips to Disney, or exploring new destinations, family adventures are at the heart of her personal life.