This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

AICPA Peer Review Must-Select Industry Update: Employee Benefit Plans Logo aicpa

  AICPA Peer Review Program Staff |   $59.00 - 69.00 |   CPE: 2.0 |   AICPA |   Jan 2019 |   Auditing |   AICPA Store
Who Will Benefit?
  • Peer reviewers of EBP "must-select" engagements
Key Topics
  • Peer Review Enhanced Oversight Program
  • Non-conforming engagement identification and peer review checklist considerations
  • Case studies
  • Resources and tools
Learning Objectives
  • Identify common findings and the overall goals of the enhanced oversights of employee benefit plan audits
  • Identify key indicators of non-conforming employee benefit plan engagements.
  • Apply concepts from key accounting, auditing and peer review guidance related to employee benefit plan audit engagements.

This CPE course provides valuable information essential to all peer reviewers of employee benefit plan (EBP) audit engagements. It discusses key areas of focus in the Peer Review Enhanced Oversight Program, as well as guidance related to peer reviewing EBP engagements. It also provides strategies to help you identify non-conforming employee benefit plan engagements when conducting peer reviews. Case studies are included to provide you with an opportunity to apply the learning content in this course. In addition, EBP resources, tools, and practice aids are identified.

Note: Certain practice aids or other materials referenced in this course are part of the Employee Benefit Plan Audit Quality Center. These materials are accessible only if your firm is a member of the quality center. Participants of this course are reminded that peer reviewers of employee benefit plan audit engagements must be associated with firms that are members of the respective audit quality center for reviews that commence on or after December 31, 2015.

Note: If you are looking for the course designed for corrective actions, please visit this link to purchase product no. 165523. Completion of the course listed on this page will not fulfill corrective action requirements.

Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans, Foundational
  • Employee benefit plan auditing: Technical: Defined benefit plans, Foundational
  • Employee benefit plan auditing: Technical: Health & welfare plans, Foundational
  • Employee benefit plan auditing: Technical: Multiemployer plans, Foundational
  • Employee benefit plan auditing: Technical: ESOPs, Foundational
  • Assurance: Technical: Peer review, Foundational

Comments/Reflections