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.
Take a knowledge check to evaluate your proficiencies and find related learning resources.
Get startedThis tool will help in understanding the plan entity and in designing substantive audit tests in various audit areas.
This report explores simplifications in three major areas of employee benefit plan accounting.
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.
Understand the rules for this leading form of retirement benefit.
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 primer provides a general understanding of health and welfare employee benefit plans
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 primer provides general information about 403(b) plans, including a description of the nature and characteristics of these plans.
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.