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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This tool will help in understanding the plan entity and in designing substantive audit tests in various audit areas.
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...
This guide will help you pinpoint areas your firm might need to take a closer look at to ensure quality standards are being met.
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...
This report discusses audit risk areas relating to disclosures of offseetting assets and liabilities with a special emphasis on plan fees.
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...
This document provides general information about employee benefit plan parties in interest and prohibited transactions under ERISA.
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.
This report discusses unique considerations for the proper development of audit reports issued on EBP financial statements.