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Based on the AICPA Competency Framework: Employee Benefit Plan Auditing, these learning resources are designed to enhance CPAs’ knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. Use these resources to build competencies around auditing employee benefit plans and set yourself apart in the market so that clients and employers feel confident in your work and ability to conduct these audits.
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Employee Benefit Plans - Parties in Interest and Prohibited Transactions
This document provides general information about employee benefit plan parties in interest and prohibited transactions under ERISA.
Report Prohibited transactions/tax considerations Foundational
Employee Stock Ownership Plans
This primer provides a general understanding of employee stock ownership plans (ESOPs), and includes topics on operations and record keeping, tax benefits and related...
Report Parties-in-interest/prohibited transactions Foundational
Documentation of Use of a Type 2 Service Auditor’s Report in an Employee Benefit Plan Financial Statement Audit
The tool is intended to assist members in documenting procedures and findings related to controls at a service organization.
Report Internal controls/service organizations Intermediate
Documentation of Review of AICPA Independence Requirements Where Nonattest Services Are Performed for an Employee Benefit Plan Audit Client
This tool is intended to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting the nonattest services impair their...
Tool Defined contribution plans Advanced
Fraud Risk Factors Specific to Employee Benefit Plans
This document will assist in the consideration of fraud in employee benefit plan audits.
Report Audit risk assessment Foundational
Annual Internal Inspections: A Key to EBP Audit Quality, Best Practices in Firm Inspections of ERISA
This document to provides information for planning and performing the required annual internal inspection of your firm's ERISA employee benefit plan audit practice.
Tool Defined contribution plans Intermediate
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