August 17, 2022 8:00am – 3:30pm Map & Directions 602-252-4144

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

Description

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. Take a hands-on approach to performing these engagements in a manner that complies with all professional requirements including SAS 136.

Location

ASCPA Live Online Webcast
Phoenix, AZ 85034-6617

Registration Time

7:30am

Fees

Member:
$300
Non-CPA Staff:
$400
Non-CPA Staff (100% club):
$300
Non-CPA Staff (sole proprietor):
$300
Non-Member:
$400
Webcast
Accounting & Auditing
8

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, I.e., SAS 136
  • Become familiar with the contents of the authoritative literature.

Course Level

Beginning

Vendor

CalCPA Education Foundation More With This Vendor

Designed For

CPAs that perform limited-scope audits of 401(k) plans.

Prerequisites

None

Highlights

  • Requirements to meet when the client selects the ERISA Section 103(a)(3)(C) limited scope audit option
  • AICPA SAS 136 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

Notes

None

Related Courses