This session will cover audit completion and financial reporting for a defined contribution plan, focusing on the fundamental track case study, including required communications to management and those charged with governance.
- Identify presentation requirements for defined contribution plans
- Recognize financial statement and excerpts of communications to management and those charged with governance relevant to the fundamentals track case study
- Recall procedures necessary related to a plan’s Form 5500, compliance/discrimination testing, and supplementary schedules
- Distinguish between the required communications of the plan auditor to management and those charged with plan governance