Advanced Audits of 401(k) Plans: Best Practices and Current Developments Webinar
May 3
9:00 - 5:00 p.m.
Online
8-A&A
CPE Credits
Looking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services.
In this advanced course, we will discuss the audit and reporting requirements in accordance with SAS 136 and other recently issued SASs. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation, participant loans, hardship distributions, investments, and plan mergers and acquisitions.
Highlights
- Audit requirements for ERISA §103(a)(3)(C) audits
- An annual update of the changes affecting 401(k) plans
- Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics
- Best practices for engagement planning, internal controls, risk assessment, and detailed testing
- Avoiding common mistakes while performing audit procedures
- Plan mergers and acquisitions
- Common audit reporting and disclosure issues
Registration
PICPA Member: $299
Nonmember: $399
More Information
Course No. AAFP-2024-01-WEBNR-124-01 Level: Advanced
Prerequisites: A basic understanding of auditing defined contribution plans
Notes
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.
Speaker(s)
Melissa Critcher
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