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Defined contribution plans

About this topic

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

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

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

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

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