Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update
Overview
Due to increasing scrutiny in the employee benefit plan area, it is imperative for auditors of 401(k) plans to remain up to date on the rules and regulations that may impact the audit engagement. With SAS 136, the AICPA’s new employee benefit plan auditing standard, now effective, this knowledge is even more critical.
In this course, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting under SAS 136, identifying best practices, and performing efficient audit engagements.
Highlights
- Key requirements of SAS 136
- Changes affecting 401(k) plans
- Audit strategy and improving overall efficiency
- Common mistakes as noted in peer reviews and DOL inspections
Prerequisites
Basic understanding of auditing defined contribution plans
Designed For
Experienced practitioners responsible for planning and performing employee benefit plan audit engagements
Objectives
- Recall key elements of SAS 136
- Understand the current changes to the rules and regulations associated with 401(k) plans
- Identify best practices associated with engagement performance
- Understand the risks associated with a benefit plan audit engagement
- Avoid common mistakes noted during peer reviews
Preparation
None
Notice
This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Surgent Professional Education.
Leader(s):
Leader Bios
Melissa Critcher, Melissa G Critcher CPA PC
Since 2010, Melissa has owned and operated a niche firm located in Charlotte, North Carolina that concentrates on auditing employee benefit plans, consulting with CPA firms and plan sponsors, and providing continuing professional education and training. She has more than 25 years of experience working with employee benefit plans. Melissa provides continuing education, training and consulting services for many organizations including the AICPA, NC Association of CPA’s and other state societies, Surgent McCoy, and CPA firms, as well as, public and privately held entities. She has been repeatedly recognized as an outstanding discussion leader by the AICPA and NCACPA. Melissa has also authored courses on topics ranging from employee benefit plans, internal controls, and SSARS engagements.
Non-Member Price $209.00
Member Price $159.00