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Technical

AICPA Peer Review Must-Select Industry Update: Employee Benefit Plans Logo aicpa

  AICPA Peer Review Program Staff |   $69.00 - 89.00 |   CPE: 3.5 |   AICPA |   Dec 2019 |   Auditing |   AICPA Store
Who Will Benefit?
  • Peer reviewers of EBP "must-select" engagements
Key Topics
  • Enhanced Oversight Program
  • PRP Section 20,700 Employee Benefit Plan Audit Engagement Checklist (October 2019)
  • Application of new and revised bold checklist questions
  • Other peer review documentation
Learning Objectives
  • Identify significant items frequently overlooked when an EBP audit is deemed nonconforming.
  • Use bold questions and italicized considerations to complete the Employee Benefit Plan Audit Engagement Checklist.
  • Determine whether peer review documentation provides the basis for reviewer conclusions prior to the report acceptance process.
How will this product help you with the work on your desk?
  • This course will assist you with key considerations for performing peer reviews of employee benefit plan audit engagements.

Apply the concepts.

This CPE course provides information essential to peer reviewers of employee benefit plan (EBP) audit engagements.

This course features:

  • Key areas of focus in the Peer Review Enhanced Oversight Program with guidance related to peer reviews of EBP engagements.
  • Strategies to help you complete the EBP audit engagement checklist for peer reviewers and to identify nonconforming employee benefit plan engagements.
  • EBP resources, tools, and practice aids.

Note: Certain practice aids or other materials referenced in this course are part of the Employee Benefit Plan Audit Quality Center (EBPAQC). These materials are accessible only if your firm is a quality center member. Also, peer reviewers of employee benefit plan audit engagements must be associated with EBPAQC firm members.

Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans, Foundational
  • Employee benefit plan auditing: Technical: Defined benefit plans, Foundational
  • Employee benefit plan auditing: Technical: Health & welfare plans, Foundational
  • Employee benefit plan auditing: Technical: Multiemployer plans, Foundational
  • Employee benefit plan auditing: Technical: ESOPs, Foundational
  • Assurance: Technical: Peer review, Foundational

Comments/Reflections