Virtual
Limited-Scope Audits of 401(k) Plans: ERISA Section 103 (a)(3)(C) 2023
Date: Aug. 8, 2023
Time: 8 a.m. – 3:30 p.m. PT
CPE: 8
Member
$299.00
Nonmember
$399.00
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Overview
Auditing ERISA Section 103 (a)(3)(C) 401(k) Plans focuses on "limited-scope" audits that comprise over 80% of the audits filed with the Department of Labor. This course takes a hands-on approach to perform these engagements in a manner that complies with all professional requirements included in AU-C 703.
Product Code
1000001681-118518
Credit Type
CPE: 8CPE-AA: 8CPE-Technical: 8Intended Audience
CPAs that perform limited-scope audits of 401(k) plans pursuant to AU-C 703.
NASBA Field of Study
Auditing
Level of Difficulty
Basic
Prerequisites
None.
Advance Preparation
None
Learning Objectives
Major Subjects
- Auditing and reporting requirements to meet when the client selects the ERISA Section 103(a)(3)(C) limited scope audit option
- AICPA AU-C 703 Forming An Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
- AICPA Audit and Accounting Guide 'Employee Benefit Plans'
- Testing participant data
Faculty
Howard Stephen Sibelman
Howard Sibelman, CPA is a discussion leader for the CalCPA, AICPA and Kaplan. As the former education director for Crowe Horwath International, a network of 140 accounting firms, Sibelman provided leadership on audit methodology, the CaseWare Crowe Horwath International Audit Template, training initiatives and A&A technical support to the Crowe Horwath International Subscriber Group. Immediately prior to joining CHI, he was a business assuranc...
More about Howard Stephen SibelmanAdditional Details
This course was recorded on 5/18/2023. The instructor will be available via the chat feature to answer questions during the presentation.