Limited-Scope Audits of 401(k) Plans Webinar

• Identify the requirements CPAs should follow when performing an audit of a 401(k) plan.
• Recognize the authoritative literature applicable to performing an audit of a 401(k) plan.
• Become familiar with the contents of the authoritative literature.
• Identify the trends in the profession and recognize the imminent changes to the professional landscape of performing audits of 401(k) plans.

• Requirements to meet when the client selects the "limited-scope" audit option
• Testing participant data
• AICPA Audit and Accounting Guide "Employee Benefit Plans"
• AICPA Exposure Draft Forming An Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA