Course ID: ADCP

Advanced Auditing for Defined Contribution Retirement Plans


The main goal of this course is for experienced participants to learn and grow their skills through a series of hands-on case studies and advanced learning exercises. Participants will take part in a mock audit, which will cover all phases of a defined contribution retirement plan audit engagement, from planning to reporting.


LEARNING OBJECTIVES
  • Assess the key concepts and skills for a solid audit foundation specifically related to defined contribution retirement plans and recall those concepts in audit engagements.
  • Evaluate defined contribution retirement plan specific core audit concepts and apply those concepts to audit engagements.
  • Interpret advanced defined contribution retirement plan specific audit concepts through a mock, plan-specific audit.

MAJOR TOPICS
  • Introduction and background
  • Planning and general procedures
  • Internal control
  • Sampling
  • Net assets available for benefits
  • Investments
  • Changes in net assets available for benefit
  • Plan tax status
  • ESOPs
  • Plan mergers, transfers, spin-offs
  • Terminations
  • Changes in service provider
  • Financial statement presentation and disclosures
  • Audit reports

DESIGNED FOR
Auditors responsible for the auditing defined contribution retirement plans

PREREQUISITES
Prior experience auditing defined contribution retirement plans

COURSE PRODUCER
AICPA

CPE CREDITS
16.0

LEVEL
Advanced

This course is available to be scheduled as:

Group Live On-Demand - 8+ hours On-Demand Self Study
 

Let's Roll!

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Or, contact BLI: 888-481-3500 or learn@blionline.org