Advanced Audits of 401(k) Plans: Best Practices and Current Developments

Gregory M. Clark, CPA, CGMA

Gregory M. Clark, CPA, CGMA, is a principal with the Business Compliance & Controls Group (BCCG), an accounting and consulting firm specializing in technical audit and accounting training and consulting, employee benefit plan audits, compliance and training, internal controls consulting and training, and assessments, technical accounting consulting, and engagement quality control review services. With more than 35 years of experience in the audit and business compliance field, Greg has participated in all aspects of numerous attest engagements, including plan audit and business risk assessments, plan internal control assessment and design, plan regulatory compliance, financial reporting and quality control assessments, and administration contract compliance. BCCG provides technical accounting and auditing consulting services, continuing professional education services, quality control and effectiveness reviews, and compliance assistance to small businesses and CPA firms performing attest engagements. Greg is an internationally known speaker on employee benefit plans, technical accounting and auditing, operational auditing and internal controls evaluations, integrated auditing, internal control self-assessment, organizational risk assessments, and various other topics. Greg has worked with accountants and auditors from throughout the world; many Fortune 500 companies; and numerous local, regional, and national CPA firms and small business clients as well as more than 40 state CPA society CPE organizations.