EBP19101. Introduction to Employee Benefit Plan Audits

Field of Study: 
CPE Credit: 
Knowledge Level: 
Advanced Preparation: 

Sunday, May 5, 2019

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 beneficial sessions from the general conference to tailor the conference experience.

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.

Learning Objectives:

  • 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
  • Identify problems and potential resolutions within EBP audits


Sole Practitioner | Marilee Lau CPA
President | Cote & Company
Senior Auditor | U.S. Department of Labor (EBSA)