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 tool is intended to assist members in documenting procedures and findings related to controls at a service organization.
Designed to assist you in identifying and implementing best practices for your firm’s ERISA employee benefit plan audit practice.
This archived webcast discusses common investment types found in employee benefit plans and related common deficiencies in valuation and reporting as well as other...
In this archived webcast, the panel discusses common audit deficiencies related to plan investments typically found in peer and DOL reviews; and firm best practices...
This document provides an overview of the parties that may be involved in EBP financial reporting process.
This document is intended to assist members in their consideration of fraud in employee benefit plan financial statement audits.
This tool is intended to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting the nonattest services impair their...
This document provides guidance on preparing internal control communications to employee benefit plan clients.
This document is a handy reference for identifying and understanding the filing requirements for plans that file on Form 11-K with the SEC.
This analysis is intended to help understand the U.S. Department of Labor's Notice of Adoption of Revisions to Annual Return/Report Forms issued on November 16, 2007.
This document to provides information for planning and performing the required annual internal inspection of your firm's ERISA employee benefit plan audit practice.