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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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Employee Benefit Plan Audits Developing Reports Using the Clarity Standards

This report discusses unique considerations for the proper development of audit reports issued on EBP financial statements.

Report Financial reporting Intermediate

Pension & Other Postretirement Benefit Plans Addressing Some Continuing Practice Issues

While defined benefit pension and other postretirement benefit plans are not encountered in private company financial reporting as often as in the past, when those...

Report Financial reporting Intermediate

Cash balance plans

This document provides information about the nature and characteristics of cash balance plans, references to the relevant accounting and auditing professional...

Report Defined benefit plans Foundational

Employee Stock Ownership Plans

​This primer provides a general understanding of employee stock ownership plans (ESOPs), and includes topics on operations and record keeping, tax benefits and related...

Report Parties-in-interest/prohibited transactions Foundational

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

Multiemployer Plans

This primer provides a general overview of multiemployer plans.

Report Multiemployer plans Foundational

Limited Scope Audits of Employee Benefit Plans

This document provides a general description of the statutory and regulatory basis for the limited scope audit exemption and other key topics.

Report Scope of testing Foundational

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

Common EBP Audit Deficiencies

The AICPA Professional Ethics Division has compiled this list of quality issues found in its investigations of employee benefit plan audits over the last two years.

Report Defined contribution plans Foundational