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Plan investments & fair value

About this topic

Based on the AICPA Competency Framework: Employee Benefit Plan Auditing, these learning resources are designed to enhance CPAs’ knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. Use these resources to build competencies around auditing employee benefit plans and set yourself apart in the market so that clients and employers feel confident in your work and ability to conduct these audits.

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Stable Value Funds and Investment Contracts

This document provides information about the nature and characteristics of stable value investments, the risks associated with such investments, and references to the...

Report Plan investments & fair value Foundational

Applying Accounting Rules for Measuring and Reporting Fair Value of Plan Investments

This document will help plan sponsors and administrators comply with the requirements of FASB ASC 820.

Report Plan investments & fair value Intermediate

Insurance Company Products Offered to Employee Benefit Plans

​This primer provides an overview of various types of products offered by insurance companies.

Report Plan investments & fair value Foundational

Plan Investments in Bank Collective Investment Funds

This document includes discussion of the unique characteristics and structure of collective investment funds.

Report Plan investments & fair value Foundational

Alternative Investments in Employee Benefit Plans

This primer provides information about alternative investments held by employee benefit plans.

Report Plan investments & fair value Foundational