Virtual
Limited-Scope Audits of 401(k) Plans: ERISA Section 103 (a)(3)(C) 2024
Date: Dec. 18, 2024
Time: 8 a.m. – 3:30 p.m. PT
CPE: 8
Overview
Auditing ERISA Section 103 (a)(3)(C) 401(k) Plans focuses on the "limited-scope" audits that comprise over 80% of the audits filed with the Department of Labor each year. The course takes a hands-on approach to performing these engagements in a manner that ensures compliance with the professional requirements included in AU-C 703.
Product Code
1000002625-124753
Credit Type
CPE: 8CPE-AA: 8CPE-Technical: 8Intended Audience
CPAs that perform ERISA Section 103(a)(3)(C) limited-scope audits of 401(k) plans.
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 is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.