Audits of 401(k) Plans: New Developments and Critical Issues Webinar
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Audits of 401(k) Plans: New Developments and Critical Issues Webinar

CPE

When
Oct. 6
9:00 a.m. - 5:00 p.m.

CPE Credits
8-A&A

Details

 Pricing

PICPA Member: $259 | Nonmember: $359


 More Information

Course No.
AFPL-2022-01-WEBNR-279-01
Level
Basic
Prerequisites
Basic understanding of auditing defined contribution plans
Note
This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.

Description

One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors. Also, as many 401(k) plan administrators opt for ERISA Section 103(A)(3)(c) audits, audits of 401(k) plans will be significantly impacted by the now-effective SAS 136, the AICPA’s new employee benefit plan auditing standard. Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements of SAS 136 through real world examples, best practices and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don’t trigger a DOL inspection by conforming to all applicable rules and regulations.

Highlights

  • Learn how to properly plan your benefit plan audit engagement and develop an audit strategy while improving overall efficiency
  • Find out how to avoid common pitfalls in planning and detailed audit procedures
  • Annual update of the changes affecting 401(k) plans, including implementing SAS 136
  • Description of common mistakes as noted in peer reviews and DOL inspections 


Speaker(s)

Melissa G. Critcher, CPA

Melissa is a member of both the American Institute of Certified Public Accountants (AICPA) and the North Carolina Association of Certified Public Accountants (NCACPA). She has served in various roles with the NCACPA including member of the Board of Directors, committee member for the Accounting and Attestation Committee, as well as local chapter positions.

Melissa’s background in accounting includes more than 15 years experience in public accounting specializing in auditing defined contribution and defined benefit employee benefit plans as well as manufacturing, distribution, and professional service organizations. Her public accounting experience includes a position as a senior audit manager with Greer & Walker, LLP in Charlotte, North Carolina, a manager at a regional firm in Raleigh, North Carolina prior to re-locating to Charlotte. Melissa also worked with a local firm in Winston-Salem. During her career, Melissa has been responsible for managing the employee benefit plan niche, marketing and business development, and conducting in-house training seminars. Since 2002 Melissa has led discussion seminars on the AICPA’s Audits of 401(k) Plans for the NCACPA. Additional seminars include Audit Documentation and Review, Employee Benefit Plan Audits, and Small Business Audits. Ms. Critcher received the AICPA Outstanding Instructor Award in 2011, 2012, and 2013.


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