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Technical

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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Summary of Key Plan Document Provisions Relevant to a Defined Contribution Retirement Plan Audit

This tool will help in understanding the plan entity and in designing substantive audit tests in various audit areas.

Tool Defined contribution plans Intermediate

FASB ASU 2015-12: Three Simplifications for EBPs

​This report explores simplifications in three major areas of employee benefit plan accounting.

Report Plan investments & fair value Intermediate

Employee Benefit Plan Audit Quality and Firm Best Practices

This archived webinar presents an overview of the most common deficiencies identified by the DOL and provide a discussion of best practices for your firm's EBP audit...

Webcast Defined contribution plans Foundational

Avoid Potholes: For a Smooth Ride to Peer Review

This guide will help you pinpoint areas your firm might need to take a closer look at to ensure quality standards are being met.

Report Audit Intermediate

Cash balance plans for professional practices

Understand the rules for this leading form of retirement benefit.

Article Defined benefit plans Foundational

Firm Preparedness Checklist for Employee Benefit Plan Audits

This checklist is a non-authoritative practice aid to assist member firm designated ERISA audit partners in assessing their firm's preparedness for the ERISA audit...

Tool Defined contribution plans Intermediate

Health and Welfare Employee Benefit Plans

​This primer provides a general understanding of health and welfare employee benefit plans

Report Health & welfare plans Foundational

New Employee Benefit Plan Audit Risk Areas Disclosures of Offsetting Assets and Liabilities

This report discusses audit risk areas relating to disclosures of offseetting assets and liabilities with a special emphasis on plan fees.

Report Financial reporting Intermediate

Employee Stock Ownership Plans Unique Accounting and Reporting Issues for Employers

The purpose of this report is to provide an overview of the sponsor’s accounting for ESOPs and address common issues and other considerations related to the accounting...

Report Financial reporting Foundational

403(b) Plans

This primer provides general information about 403(b) plans, including a description of the nature and characteristics of these plans.

Report Defined contribution plans Foundational

Employee Benefit Plans - Parties in Interest and Prohibited Transactions

This document provides general information about employee benefit plan parties in interest and prohibited transactions under ERISA.

Report Prohibited transactions/tax considerations Foundational

Tax and Compliance Issues for 401(k) Plans

​This document provides a general understanding of the tax and compliance requirements for 401(k) plans that are subject to the reporting requirements under the ERISA.

Report Prohibited transactions/tax considerations Foundational