EBP1925. Peer Review Part II

Accounting & Auditing
Field of Study: 
CPE Credit: 
Knowledge Level: 
Advanced Preparation: 
Extensive qualified retirement/ERISA plans/employee benefit plan knowledge or experience.

Monday, May 6, 2019

*Note for Peer Reviewers: You must attend both sessions to satisfy your annual EBP must-select training requirement.

This session will address new and recent changes to guidance related to peer reviews of employee benefit plan (EBP) audit engagements. For peer reviewers, attendance of both parts I and II will satisfy the annual peer review must-select training requirement to review EBP engagements.

This session is designed to be interactive with ample time for participants to discuss specific issues related to conducting reviews, using the EBP checklist, and resolutions of real-life EBP audit findings. This presentation is primarily designed for peer reviewers; however these sessions will help subject matter experts gain a better understanding of the peer review process and the benefits of serving as a team member in peer reviews.

Presenters will provide:
• Updates about recent or upcoming changes to peer review guidance related to EBP audit engagements
• Insight from DOL quality reviews
• Updates on the Enhanced Oversight Program and common issues identified
• Recent changes related to the Peer Review Employee Benefit Plan Audit Engagement Checklist, including considerations related to bolded questions.
• Both lecture-based content, as well as hands-on application of learning objectives using case studies.

Learning Objectives:

  • Apply guidance for reviewers of EBP must-select engagements
  • Assess ramifications when answering bolded questions on the EBP checklist
  • Evaluate and anticipate DOL quality review findings


Sole Practitioner | Marilee Lau CPA
Partner | Navolio & Tallman LLP
Senior Auditor | U.S. Department of Labor (EBSA)