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Financial reporting

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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Codification of Statements on Auditing Standards

Get the up-to-date information you need to conduct successful audits and provide high-quality services to your clients.

Publication Authoritative guidance Foundational

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

Employee Benefit Plans Industry Developments - Audit Risk Alert

Features discussions on new developments and issues auditors may face in their current audits, and a look at what's in the pipeline that may affect your engagements.

Publication Audit risk assessment Foundational

Advanced Auditing for Employee Benefit Plans

This interactive CPE course will help to enhance your competencies related to employee benefit plan audits. It contains mock audit case studies and advanced learning...

Course – Online Audit risk assessment Advanced

Audit Workpapers: Documenting Field Work

Master the building blocks of working paper preparation to ensure your audits are properly documented.

Course – Online Audit Foundational

Audit Workpapers: Reviewing Field Work Documentation

Addressing common misconceptions found by peer reviewers, this course explores typical working paper deficiencies and how to minimize potential liability for your...

Course – Online Audit Foundational

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 – Online Financial reporting Foundational

Analytical Procedures - Audit Guide

How-to help for analytical procedures used in audits, with requirements and practices. Also included: Guide to Audit Data Analytics, which offers more insight into how...

Publication Authoritative guidance Intermediate

Special Considerations in Auditing Financial Instruments - Audit Guide

This guide provides an in-depth understanding of financial instruments, as well as practical how-to guidance for minimizing the risk of material misstatement when...

Publication Financial instruments Intermediate

Employee Benefit Plans - Best Practices in Presentation and Disclosure

This 2016 update provides a multitude of illustrative disclosures for financial statements of employee benefit plans. It also discusses procedure changes due to the...

Publication Financial reporting Foundational

Section 403(b) Retirement Plans Form 5500 Reporting and Independent Audit Requirements

This analysis is intended to help understand the U.S. Department of Labor's Notice of Adoption of Revisions to Annual Return/Report Forms issued on November 16, 2007.

Report Financial reporting Foundational