Surgent's Annual Update for Defined Contribution Plans
Available Until
Self-study
2.00 Credits
Member Price $89.00
Non-Member Price $119.00
Overview
This course will provide a general understanding of the new reporting and disclosure requirements for employee benefit plans under the now effective SAS 136, the AICPA’s new employee benefit plan auditing standard. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators, as well as the new requirements of both groups under the new SAS. The course will discuss the results from the Department of Labor’s (“DOL”) Criminal Enforcement initiative and audit quality study, and focus on the causes of the recent increase in the number of deficient engagements identified by the peer review process. This course will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing, reporting and disclosure requirements, including those related to the new ERISA Section 103(A)(3)(c) audits under SAS 136.
Highlights
- Common risks and pitfalls associated with defined contribution plans
- New reporting and disclosure requirements for the current year
Prerequisites
Basic understanding of defined contribution and defined benefit plans
Designed For
Auditors and Plan administrators of Defined Contribution Plans
Objectives
- Prepare for the current year’s audit
- Gain a general understanding of the current and prospective reporting and disclosure requirements for employee benefit plans
- Identify common errors and mistakes made by auditors and plan administrators
Preparation
None
Notice
This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by Surgent Professional Education. The course expires one year from the purchase date. Format = On-Demand Webcast.
Non-Member Price $119.00
Member Price $89.00