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.
Take a knowledge check to evaluate your proficiencies and find related learning resources.Get started
A refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.
Covers the basic tenets of ethical and professional conduct and the principles of ethics.
An overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.
This CPE course offers case studies and advanced learning exercises to enhance your expertise on advanced auditing of Employee Benefit Plans: Client Acceptance or...
This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.
This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.
This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.