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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This document provides general information about employee benefit plan parties in interest and prohibited transactions under ERISA.
This document provides information about the nature and characteristics of cash balance plans, references to the relevant accounting and auditing professional...
This primer provides an overview of various types of products offered by insurance companies.
The tool is intended to assist members in documenting procedures and findings related to controls at a service organization.
This tool is intended to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting the nonattest services impair their...
This document to provides information for planning and performing the required annual internal inspection of your firm's ERISA employee benefit plan audit practice.