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Plan investments & fair value

About this topic

Based on the AICPA Competency Framework: Employee Benefit Plan Auditing, these learning resources are designed to enhance CPAs’ knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. Use these resources to build competencies around auditing employee benefit plans and set yourself apart in the market so that clients and employers feel confident in your work and ability to conduct these audits.

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Auditing Employee Benefit Plans

Designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans.

Course – Online,   Course – Textbook Financial reporting Foundational

Employee Benefit Plans: Audit and Accounting Guide

Designed to bridge the gaps between the what, why and how to satisfy your auditor responsibilities, this guide gives you confidence when issuing your audit reports, or...

Publication Financial reporting Intermediate

Audits of 401(k) Plans

Work through how to audit a 401(k) plan and prepare financial statements that satisfy Employee Retirement Income Sercurity Act (ERISA) and SEC requirements.

Course – Textbook,   Course – Online Financial reporting Foundational

Master Trusts in Employee Benefit Plans

This primer provides a general understanding of master trusts in employee benefit plans, including definitions, types and structures, and more.

Article Plan investments & fair value Foundational

Insurance Company Products Offered to Employee Benefit Plans

​This primer provides an overview of various types of products offered by insurance companies.

Report Plan investments & fair value Foundational

Alternative Investments in Employee Benefit Plans

This primer provides information about alternative investments held by employee benefit plans.

Report Plan investments & fair value Foundational

Common Pitfalls in Reporting and Disclosure of EBP Investments

This archived webcast discusses common investment types found in employee benefit plans and related common deficiencies in valuation and reporting as well as other...

Webcast Plan investments & fair value Intermediate

Common Pitfalls in Auditing EBP Investments

​In this archived webcast, the panel discusses common audit deficiencies related to plan investments typically found in peer and DOL reviews; and firm best practices...

Webcast Plan investments & fair value Intermediate