Limited-Scope Audits of 401(k) Plans: ERISA Section 103 (a)(3)(C) 2024

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  • Date/Time
    • Dec 18, 2024
    • Sign In: 8:30am (MT)
    • Program: 9:00am - 4:30pm (MT)
    • Add to Calendar
  • Location
    • Your Computer
      Your Space
      ISCPA / CalCPE Webinar, ID 00000
  • Credits
    • 8.00
  • Credit Type(s)
    • Auditing (8.00)
  • Prerequisites
    • None

  • Vendor
    • California CPA Education Foundation
  • Level
    • Basic
  • Fields of Study
    • Auditing

Description

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.

  • Presenters - Howard Stephen Sibelman
  • Designed For

    Designed For: CPAs that perform ERISA Section 103(a)(3)(C) limited-scope audits of 401(k) plans.
  • Role Level - Entry-level/Individual contributor; Manager/Senior Manager; Sole Practitioner
  • Objectives

    • Identify the requirements CPAs should follow when performing an ERISA Section 103(a)(3)(C) audit of a 401(k) plan
    • Recognize the authoritative literature applicable to performing an ERISA Section 103(a)(3)(C) audit of a 401(k) plan, in particular AU-C 703
    • Become familiar with the contents of AU-C 703

    Highlights

    • 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

    Advanced Prep

    None

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    Leaders

    CALCPE Panel

    No Biography Available

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