Webcast: Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update
4.0 Credits
Member Price $136.00
Non-Member Price $179.00
Overview
Due to increasing scrutiny in the employee benefit plan area, it is imperative for auditors of 401(k) plans to remain up to date on the rules and regulations that may impact the audit engagement. In this course, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting in accordance with recently issued Statements on Auditing Standards (SASs), identifying best practices and performing efficient audit engagements.
Highlights
- Key requirements of recently issued SASs
- Changes affecting 401(k) plans
- Audit strategy and improving overall efficiency
- Common mistakes as noted in peer reviews and DOL inspections
Prerequisites
Basic understanding of auditing defined contribution plans
Designed For
Experienced practitioners responsible for planning and performing employee benefit plan audit engagements
Objectives
- Understand the current changes to the rules and regulations associated with 401(k) plans
- Identify best practices associated with engagement performance
- Understand the risks associated with a benefit plan audit engagement
- Avoid common mistakes noted during peer reviews
Leader(s):
Leader Bios
Melissa Critcher, Surgent McCoy CPE, LLC
Melissa G. Critcher, CPA is a member of both the American Institute of Certified Public Accountants (AICPA) and the North Carolina Association of Certified Public Accountants (NCACPA). She has served in various roles with the NCACPA including member of the Board of Directors, committee member for the Accounting and Attestation Committee as well as local chapter positions. She is one of the recipients of the 2010 and 2011 AICPA Outstanding Discussion Leader Award. Critcher’s background in accounting includes more than 15 years experience in public accounting specializing in auditing defined contribution and defined benefit employee benefit plans as well as manufacturing, distribution and professional service organizations. Her public accounting experience includes a position as a senior audit manager with Greer & Walker, LLP in Charlotte, North Carolina, a manager at a regional firm in Raleigh, North Carolina prior to re-locating to Charlotte. Critcher also worked with a local firm in Winston-Salem. During her career, Critcher has been responsible for managing the employee benefit plan niche, marketing and business development and conducting in-house training seminars. Since 2002 Critcher has led discussion seminars on the AICPA’s Audits of 401(k) Plans for the NCACPA. Additional seminars include Audit Documentation and Review, Employee Benefit Plan Audits, Small Business Audits, etc.
Non-Member Price $179.00
Member Price $136.00