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Defined contribution plans

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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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

Stable Value Funds and Investment Contracts - An Overview

This document provides information about the nature and characteristics of stable value investments, the risks associated with such investments, and references to the...

Report 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

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

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

Insurance Company Products Offered to Employee Benefit Plans

​This primer provides an overview of various types of products offered by insurance companies.

Report Plan investments & fair value Foundational

Alternative Investments in Employee Benefit Plans

This primer provides information about alternative investments held by employee benefit plans.

Report Plan investments & fair value Foundational