Auditing Financial Statements of ERISA Plans

February 3, 2027 10:00am - 2:00pm

Online/Webcast

4.00 Credits

Member Price $139.00

Non-Member Price $169.00

Overview

You’ll gain an understanding of the statements, disclosures, and considerations for plans that file Form 5500, and learn ways to plan and conduct effective risk-based ERISA plan audits.

Highlights

Auditing the statement of net assets available for benefits

Types and classification of common plan investments

Plan investment audit procedures based on type of audit and risk assessment

Auditing the statement of changes in net assets available for benefits

Presentation and disclosure requirements in accordance with GAAP

Audit considerations related to related parties, parties in interest, prohibited transactions, a plan's tax status, and Form 5500

Prerequisites

None

Designed For

Auditors of employee benefit plans

Practitioners considering the addition of EBP audits as a service offering

Accountants in business and industry responsible for company benefits

Objectives

Indicate how to audit the statements of net assets available for benefits.
Recognize considerations related to plan investments and management and auditor responsibilities.
Indicate how to audit the statement of changes in net assets available for benefits.
Identify ways to properly report on an audit of ERISA plan financial statements in accordance with applicable professional standards.
Identify audit considerations for related parties, parties in interest, prohibited transactions, a plan's tax status, and Form 5500, among other considerations.