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

Monday, June 17, 2024

Webcast or Webinar, Online

11:00AM - 6:30 PM (opens at 10:30AM) EST

8Credits

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$299.00 Regular Price

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$399.00 Regular Price

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Course Type: Webcast

Course Code: 24/5124751

Level: Basic

Vendor: California CPA Education Foundation

Field of Study: Auditing

Overview:

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.

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

Major Topics:

• 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

Major Topics:

Designed For:

CPAs that perform ERISA Section 103(a)(3)(C) limited-scope audits of 401(k) plans.

Prerequisites:

None