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

Oct 5
9:00 - 5:00 p.m.


CPE Credits

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.

  • Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency
  • Common pitfalls in planning and detailed audit procedures
  • Changes affecting 401(k) plans, including SAS 136 implementation
  • Common mistakes as noted in peer reviews and DOL inspections


PICPA Member: $299
Nonmember: $409

More Information

Course No. AFPL-2023-01-WEBNR-278-01

Level: Basic

Prerequisites: Basic understanding of auditing defined contribution plans

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.


Melissa Critcher