Introduction to Employee Benefit Plan Audits

Monday, May 14, 2018 - 9:00am6:00pm

This all-day pre-conference workshop is geared toward individuals interested in a general overview and update of the audit, accounting and reporting requirements for employee benefit plans. Auditors new to employee benefit plan audits, experienced auditors interested in a refresher course, benefit plan professionals as well as service providers who want to understand the audit process, could benefit from this workshop. It provides a basic understanding of the requirements for all types of EBP audits based on the AICPA's Employee Benefit Plans - Accounting and Audit Guide as well as DOL requirements. Participants will have ample time to discuss specific issues and resolutions for real-life employee benefit problems. Attending this workshop will help participants choose other sessions they will benefit from at the General Conference from in-depth fundamental sessions to specific topics.

This session will address employee benefit plan audit quality issues based on findings from the DOL and peer review engagements
and unique accounting and reporting issues.

At the conclusion of this session participants should be able to: recognize the more common types of EB plans; indicate appropriate planning and substantive audit procedures with respect to investments, contributions, distributions and benefit obligations; recall ERISA regulations; and identify problems and potential resolutions within EBP audits.

Knowledge Level:

Field of Study:

Session Type:

CPE Credit: 
Advanced Preparation: 
Speaker(s) Speaker Details Session(s)
Marcus Aron CPA, CGMA, Senior Auditor, U.S. Department of Labor (EBSA), Washington, District of Columbia 101, 27, 34, 204
Robert Cote CPA, President, Cote & Company, San Francisco, California 101
Megan Knoblauch CPA, RubinBrown, Kansas City, Missouri 101, 26, 33
Marilee Lau CPA, Sole Practitioner, Marilee Lau CPA, Kentfield, California 101, 16, 27, 34