CPE Course Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments

September 27, 2021

9:00 AM — 5:00 PM

Location Webinar

Member Price $259.00
Non-member Price $289.00

Curriculum Accounting & Audit

Field of Interest

Level Advanced

Designed For

Experienced practitioners responsible for planning and performing employee benefit plan audit engagements

8.00 credits

View Cart Add to Calendar

Objective

  • Identify the current year changes to the rules and regulations affecting 401(k) plans
  • Examine the most common compliance issues encountered in 401(k) plan audits, what to watch out for, and what can be done to ensure compliance
  • Perform efficient and effective procedures associated with planning, internal controls, risk assessment, and detailed audit
  • Explain the documentation and procedures related to plan mergers and acquisitions
  • Discuss best practices associated with advanced audit areas including participant loans, payroll, compensation, investments, etc.
  • Understand the risks associated with a benefit plan audit engagement

Highlights

  • Annual update of the changes affecting 401(k) plans
  • Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, etc.
  • Best practices for engagement planning, internal controls, risk assessment, and detailed testing
  • How to avoid common mistakes made while performing audit procedures
  • Plan mergers and acquisitions
  • Common audit reporting and disclosure issues
  • The new audit standard for employee benefit plans

Instructors

Prerequisites

Detailed understanding of auditing defined contribution plans

Developer

Surgent McCoy CPE, LLC

Back to Course List View Cart