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Audits of Multiemployer Plans Logo aicpa

  Free |   AICPA |   Jun 2018 |   Auditing |   AICPA Store

Multiemployer benefit plans provide important pension and health and welfare benefits to a significant amount of employees and their families in the United States. Multiemployer plans present a unique and challenging opportunity for plan auditors. Compared to single employer plans, their governance, investment management, data and plan records, and administrative operations are inherently different and more complex.

This course equips the auditor with additional knowledge specific to multiemployer benefit plans to be successful in the complex and challenging world of multiemployer plan audits. The course uses case studies to guide readers through a wide range of concepts and procedures, making it an easy-to-follow course for an experienced EBP auditor.

Learning Objectives
  • Understand the formation and operations of multi-employer plans.
  • Understand audit planning and risk assessment and developing and executing an audit plan that satisfies relevant audit assertions.
Key Topics
  • Risk assessment procedures in Multiemployer Plan
  • Investments in Multiemployer Plan
  • Payroll audits
  • Contribution testing
  • Census data testing
  • Benefits and claims payment testing
Who Will Benefit?
  • Auditors providing multi-employer plan benefit audit and accounting services, benefit plan administrators and employees of companies with responsibility for accounting and reporting for plan benefits
Topics covered:
  • Employee benefit plan auditing: Technical: Multiemployer plans, Foundational