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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This primer provides a general understanding of master trusts in employee benefit plans, including definitions, types and structures, and more.
This tool will help in understanding the plan entity and in designing substantive audit tests in various audit areas.
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...
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...
This checklist is a non-authoritative practice aid to assist member firm designated ERISA audit partners in assessing their firm's preparedness for the ERISA audit...
This document provides general information about employee benefit plan parties in interest and prohibited transactions under ERISA.
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.
This primer provides an overview of various types of products offered by insurance companies.
The AICPA Professional Ethics Division has compiled this list of quality issues found in its investigations of employee benefit plan audits over the last two years.