EBP1932. Auditing DB Plans - Distributions and Census Data

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

Tuesday, May 7, 2019
 
10:15AM-11:30AM

This session will discuss the key audit areas and considerations when auditing a defined benefit plan. Areas include distributions and auditing census valuation data. The session will also address the risk assessment process for a defined benefit plan and testing strategies.

NOTE: The session will not focus on the actuarial report or the assumptions that drive the actuarial valuation which are both covered in another session.

Learning Objectives:

  • Understand best practices when designing testing strategies for auditing distributions and the census valuation data
  • Identify the unique risk assessment considerations when auditing a defined benefit plan
  • Recognize strategies available when there


SESSION SPEAKER(S)

CPA
Principal | CLA
CPA
Partner | Plante & Moran PLLC