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Limited scope audits

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 – Online Financial reporting Foundational

Advanced Auditing of Employee Benefit Plans: Engagement Planning: Client Events, Risks, Objectives, and Scope

Evaluate why it is important for auditors to incorporate clients recent or planned events into account when determining the engagement objective and scope. This course...

Course – Online Internal controls/service organizations Advanced

Advanced Auditing of Employee Benefit Plans: Engagement Planning - The Client Environment

Developed for experienced EBP auditors, this online course will take you through an EBP audit planning exercise, in which you will explore topics on domestic and...

Course – Online Internal controls/service organizations Advanced

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

How to perform high-quality EBP audits

This article describes eight things firms and practitioners can do to enable the highest quality in EBP audits.

Article Defined contribution plans Intermediate

Limited Scope Audits of Employee Benefit Plans

This document provides a general description of the statutory and regulatory basis for the limited scope audit exemption and other key topics.

Report Scope of testing Foundational

Employee Benefit Plans - Accounting & Auditing Set [Subscription]

Online subscription includes Audit & Accounting Guide, Audit Risk Alert, and Accounting Trends & Techniques for Employee Benefit Plans.

Publication Defined contribution plans Foundational

Common Deficiencies in Employee Benefit Plan Limited Scope Audit Certifications

This tool is to intended to help plan administrators understand their responsibilities for determining the acceptability of a limited scope certification and much more.

Tool Certifications Intermediate

Documentation of the Auditor’s Evaluation of a Limited Scope Audit Certification

The tool is intended to assist members in documenting their evaluation of whether a certification provided by a qualified institution meets the requirements.

Tool Certifications Intermediate