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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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The Importance of Internal Controls in Financial Reporting and Safeguarding Plan Assets
This advisory will assist plan administrators in understanding their responsibilities for establishing, maintaining, and monitoring internal controls at their plans.
Report Plan sponsor Foundational
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
Employee Benefit Plans - Financial Statement Audits
This advisory describes the roles and responsibilities of individuals involved in the plan’s financial reporting and audit process, and the purpose, objectives and...
Report Plan sponsor Foundational
Form 11-K SEC Reporting Requirements
This document is a handy reference for identifying and understanding the filing requirements for plans that file on Form 11-K with the SEC.
Report Form 11-k plan (SEC) filers Intermediate
Valuing and Reporting Plan Investments
This Plan Advisory will assist plan sponsors in understanding their responsibilities for valuing and reporting their plan investments.
Report Plan sponsor 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
Understanding Auditor Communications
This Plan Advisory is intended to assist various parties in better understanding the communications they may receive from their plan auditors.
Report Plan sponsor Foundational
Invigorate the Focus on Quality Toolkit
This toolkit contains resources to help invigorate the focus on quality in your practice
Tool Firm operations Foundational
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