Auditing Distributions

Session Date: 
May 10th, 2017 - 8:00AM9:15AM


This session will focus on the distribution process of a defined contribution plan. Facilitators recommend bringing your laptop to this session to fully participate in the case study.

Attendees will:

  • Explore the various types of distributions
  • Understand how to design audit procedures to cover the identified assertions
  • Identify testing procedures, including sampling, over the various types of distributions (retirements, rollovers, hardships, loans, etc.) as well as the different forms of payment (lump sum, annuities)
  • Testing will include vesting considerations
  • Learn best practices in audit documentation

Field of Study:

Session Type:

Skill Level:

Speaker(s) Speaker Details Session(s)
Bobby Vercoe CPA, Manager, Windham Brannon PC, Atlanta, GA 55, 61
John Soucie CPA, Managing Director, Grant Thornton LLP, Cleveland, OH 61, 77

Field of Study Legend

Behavioral Ethics
Business Management & Organization
Personal Development
Specialized Knowledge

Skill Levels Legend

L1 - Level 1
L2 - Level 2
L* - Level 1 & Level 2