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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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Six Tips from a 30-year EBP Auditing Veteran
Whether you're just starting out or have been performing employee benefit plan audits for years, these tips can help you better tackle these increasingly complex...
Article Defined contribution plans Foundational
How to perform high-quality EBP audits
This article describes eight things firms and practitioners can do to enable the highest quality in EBP audits.
Article Defined contribution plans Intermediate
Employee Benefit Plan Audit Quality and Firm Best Practices
This archived webinar presents an overview of the most common deficiencies identified by the DOL and provide a discussion of best practices for your firm's EBP audit...
Webcast Defined contribution plans Foundational
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
Tax and Compliance Issues for 401(k) Plans
This document provides a general understanding of the tax and compliance requirements for 401(k) plans that are subject to the reporting requirements under the ERISA.
Report Prohibited transactions/tax considerations Foundational
Cash balance plans
This document provides information about the nature and characteristics of cash balance plans, references to the relevant accounting and auditing professional...
Report Defined benefit plans 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
Multiemployer Employee Benefit Plans
This primer provides a general overview of multiemployer plans.
Report Multiemployer plans Foundational
Limited Scope Audits of Employee Benefit Plans
This document provides a general description of the statutory and regulatory basis for the limited scope audit exemption and other key topics.
Report Scope of testing Foundational
Insurance Company Products Offered to Employee Benefit Plans
This primer provides an overview of various types of products offered by insurance companies.
Report Plan investments & fair value Foundational
Alternative Investments in Employee Benefit Plans
This primer provides information about alternative investments held by employee benefit plans.
Report Plan investments & fair value 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
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