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Technical

Defined Contribution Retirement Plans Logo aicpa

  Free |   AICPA |   Apr 2015 |   AICPA Store

This resource provides you with targeted guidance from the AICPA Audit and Accounting Guide Employee Benefit Plans and the AICPA publication Employee Benefit Plans - Best Practices in Presentation and Disclosure specific to defined contribution retirement plans. This resource delivers practical guidance and procedures for the financial statement audit process. Following the audit procedures laid out in this resource will help you avoid common deficiencies found by the DOL and AICPA Peer Review.

Filled with current reporting techniques and methods, this must-have resource provides illustrative presentation and disclosure examples specific to defined contribution retirement plans. Auditors and other key parties involved in the operation and administration of defined contribution retirement plans will receive essential information specific to these plans.

Key Benefits:

  • Be aware of the plan auditing guidance specific to defined contribution retirement plans
  • Covers specialized accounting and reporting for employee benefit areas
  • Ensure that U.S. GAAP, as promulgated by FASB, disclosure requirements for employee benefit plans financial statements are met
  • Reduces the risk of noncompliance with ERISA
  • Analysis of the complexities of financial statement preparation for defined benefit pension plans

Who Will Benefit:

  • Smaller, regional, and large accounting and auditing firms need this product to understand the many aspects of the specialized accounting for defined benefit pension plans.
  • Smaller, regional, and large auditing firms need this product to understand regulatory requirements (DOL rules and regulations)

AU-C Section 200 states auditors should consider applicable interpretive publications, which include AICPA Audit and Accounting Guides, in planning and performing the audit. Note, this product contains only excerpts from the Employee Benefit Plans Audit and Accounting Guide and is not a substitute for the entire guide.

Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans: Plan investments & fair value, Foundational
  • Employee benefit plan auditing: Technical: Defined contribution plans: Plan investments & fair value, Intermediate
  • Employee benefit plan auditing: Technical: Defined contribution plans: Plan investments & fair value, Advanced
  • Employee benefit plan auditing: Technical: Defined contribution plans: Plan investments & fair value, Expert
  • Employee benefit plan auditing: Technical: Defined contribution plans: Financial reporting, Foundational
  • Employee benefit plan auditing: Technical: Defined contribution plans: Financial reporting, Intermediate
  • Employee benefit plan auditing: Technical: Defined contribution plans: Financial reporting, Advanced
  • Employee benefit plan auditing: Technical: Defined contribution plans: Financial reporting, Expert
  • Employee benefit plan auditing: Technical: Defined contribution plans: Form 11-k plan (SEC) filers, Foundational
  • Employee benefit plan auditing: Technical: Defined contribution plans: Form 11-k plan (SEC) filers, Intermediate
  • Employee benefit plan auditing: Technical: Defined contribution plans: Form 11-k plan (SEC) filers, Advanced
  • Employee benefit plan auditing: Technical: Defined contribution plans: Form 11-k plan (SEC) filers, Expert
  • Employee benefit plan auditing: Technical: ESOPs: Financial reporting, Foundational
  • Employee benefit plan auditing: Technical: ESOPs: Financial reporting, Intermediate
  • Employee benefit plan auditing: Technical: ESOPs: Financial reporting, Advanced
  • Employee benefit plan auditing: Technical: ESOPs: Financial reporting, Expert

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