This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

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.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

Applying the Risk Assessment Standards to Enhance Audit Quality

Review common deficiencies and learn how to effectively and efficiently execute the Risk Assessment Standards to enhance audit quality.

Webcast Audit risk assessment Foundational

Internal Control Best Practices for Small- and Medium-Sized Entities

Get practical guidance for those involved with internal control responsibilities (auditing, monitoring, implementing, etc.) in adapting the COSO framework to small-...

Course – Online Internal control Foundational

Audit Sampling - Audit Guide

Updated as of May 1, 2017, this guide is an indispensable resource packed with information on sampling requirements and methods. This guide features case studies...

Publication Sampling Intermediate

Documenting Your EBP Audit: What You Need To Know

Authored by a former employee benefit plan expert panel member, this CPE course covers how to document your EBP audit. This first of its kind, this course tackles the...

Course – Online Defined contribution plans Foundational

Advanced Auditing for Defined Contribution Retirement Plans

Durham, NC - Attend the exclusive program on defined contribution plan audits. Through a series of highly interactive hands-on case studies, advanced learning...

Conference – Live Defined contribution plans Advanced

Advanced Auditing of Employee Benefit Plans: Identification and Collection of Information

Enhance your existing knowledge in collecting and evaluating data for defined contribution, defined benefit, and health and welfare plan audits. In this CPE course,...

Course – Online Defined contribution plans Advanced

Advanced Auditing of Employee Benefit Plans: Analysis, Evaluation, and Testing

Enhance your existing knowledge in evaluating audit outcomes and strategy for defined contribution, defined benefit, and health and welfare plan audits. In this CPE...

Course – Online Defined contribution plans Advanced

Auditing Defined Contribution Retirement Plans

Understand the complex rules and regulations that affect defined contribution retirement plans and gain guidance on addressing deficiencies.

Course – Online,   Course – Textbook Plan investments & fair value Foundational

Auditing Employee Benefit Plans

Explore the accounting and auditing requirements unique to employee benefit plans. This CPE course is designed to give you an understanding of requirements and audit...

Course – Textbook,   Course – Online Financial reporting Foundational

Advanced Auditing of Employee Benefit Plans: Internal Control Evaluation and Sampling

Enhance your existing knowledge in assessing internal controls and sampling for defined contribution, defined benefit, and health and welfare plan audits. In this CPE...

Course – Online Internal controls/service organizations Advanced

Defined Contribution Retirement Plans: Checklists and Illustrative Financial Statements

The most comprehensive U.S. GAAP disclosure guidance available, and the reporting requirements you need to know and apply to meet the applicable standards.

Publication Financial reporting Foundational

Audit Workpapers: Documenting Field Work

Practical guidance on the basics of working paper preparation from form and content to making sure significant audit items are properly documented.

Course – Online Audit Foundational