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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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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
Summary of Key Plan Document Provisions Relevant to a Defined Contribution Retirement Plan Audit
This tool will help in understanding the plan entity and in designing substantive audit tests in various audit areas.
Tool Defined contribution plans Intermediate
Six Tips from a 30-year EBP Auditing Veteran
Whether you're just starting out or have been performing employee benefit plan audits for years, these tips can help you better tackle these increasingly complex...
Article Defined contribution plans 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
Employee Benefit Plan Audit Quality and Firm Best Practices
This archived webinar presents an overview of the most common deficiencies identified by the DOL and provide a discussion of best practices for your firm's EBP audit...
Webcast Defined contribution plans Foundational
Avoid Potholes: For a Smooth Ride to Peer Review
This guide will help you pinpoint areas your firm might need to take a closer look at to ensure quality standards are being met.
Report Peer review Intermediate
Cash balance plans for professional practices
Understand the rules for this leading form of retirement benefit.
Article Defined benefit plans Foundational
Firm Preparedness Checklist for Employee Benefit Plan Audits
This checklist is a non-authoritative practice aid to assist member firm designated ERISA audit partners in assessing their firm's preparedness for the ERISA audit...
Tool Defined contribution plans Intermediate
Health and Welfare Employee Benefit Plans
This primer provides a general understanding of health and welfare employee benefit plans
Report Health & welfare plans Foundational
403(b) Plans
This primer provides general information about 403(b) plans, including a description of the nature and characteristics of these plans.
Report Defined contribution plans Foundational
Employee Benefit Plans - Parties in Interest and Prohibited Transactions
This document provides general information about employee benefit plan parties in interest and prohibited transactions under ERISA.
Report Prohibited transactions/tax considerations Foundational
Tax and Compliance Issues for 401(k) Plans
This document provides a general understanding of the tax and compliance requirements for 401(k) plans that are subject to the reporting requirements under the ERISA.
Report Prohibited transactions/tax considerations Foundational
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