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

8:30 am–4:15 pm ET

# of CPE Credits



One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors. Obtain an understanding of the rules and regulations unique to employee benefit plans with the practical guidance provided by this course. Auditors will enhance their knowledge 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.


Properly document your 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 an inspection by the Department of Labor Understand the risks associated with a benefit plan audit engagement Avoid common mistakes noted during peer reviews


Learn how to properly plan your benefit plan audit engagement and develop an audit strategy while improving overall efficiency Find out how to avoid common pitfalls in planning and detailed audit procedures Annual update of the changes affecting 401(k) plans  Description of common mistakes as noted in peer reviews and DOL inspections  The new audit standard for employee benefit plans

Who Should Attend

Practitioners responsible for planning and performing employee benefit plan audit engagements

Required Knowledge

Basic understanding of auditing defined contribution plans

Advanced Prep


Event Speaker(s)

Ms. Melissa Gragg Critcher, CPA ( Surgent McCoy CPE, LLC, Radnor, PA ),

Additional Event Information

Technical Support
Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team at [email protected], and a team member will contact you shortly.

If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed* please call Freestone Technical Support at 866-702-3278 or by email at [email protected] .

*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via email 30 minutes prior to the start of a live online program.

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Level: Basic

Event Code:W0003522

Registration Fees

RegistrationEarly BirdRegular
NCACPA MemberN/A$260.00
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/.

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