EBP1903. New EBP Reporting Standard

Track: 
Accounting & Auditing
Field of Study: 
Auditing
CPE Credit: 
1.5
Knowledge Level: 
Intermediate
Advanced Preparation: 
None
Prerequisite: 
Basic knowledge of qualified retirement/ERISA plans. General employee benefit plan experience.

Monday, May 6, 2019
 
11:00AM-12:15PM

The new EBP reporting framework addresses the auditor's responsibilities for forming an opinion and reporting on ERISA plan financial statements, including the form and content of the report when management elects to have an ERISA section 103(a)(3)(C) audit performed.

Learning Objectives:

  • Analyze the requirements of the new EBP reporting framework
  • Differentiate the new form and content of the EBP reports compared to the current standard
  • Determine when it is appropriate to use the ERISA section in the audit report


SESSION SPEAKER(S)

CPA
Senior Manager | AICPA
CPA
National Director of Employee Benefit Plan Services | RSM US LLP
CPA
Principal | BerryDunn