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Audits of 401(k) Plans: New Developments and Critical Issues

Online

# of CPE Credits

8

Description

One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors.

Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples, best practices, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don’t trigger a DOL inspection by conforming to all applicable rules and regulations.

Objective

Identify the key provisions of recently issued SASs Properly document understanding of the plan, the environment, and internal controls for an employee benefit plan Understand the importance of reading, reviewing, and documenting the controls in a service organization control report Identify potential audit triggers that may result in Department of Labor inspections Understand the risks associated with a benefit plan audit engagement Avoid common mistakes noted during peer reviews

Credit Types

  • Auditing: 8

Event Level:Basic
Event Code:WRS109725
Event Vendor:Surgent Accounting & Financial Education
Fields of Study:Auditing
Other fields:

    Registration Fees

    RegistrationTypePrice
    Rebroadcast - General (8 hours)Members$295.00
    Rebroadcast - General (8 hours)Non Members$500.00


    CPE Sponsors LogoThe North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.

    For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.