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.


401(k) Basics Part 1-Introduction and Planning Logo aicpa

  Free |   AICPA |   01 Feb 2019 |   Auditing |   AICPA Store
Who Will Benefit?
  • Staff or in-charge auditors
Key Topics
  • 401(k) plans basic information
Learning Objectives
  • Recall basic information about 401(k) plans.
  • Recall basic information about EBP audit planning and risk assessment.

This webcast is part of the 4-part EBPAQC 401(k) Audit Basics Series. Register for the series here.

New to ERISA audits? For staff or in-charge auditors, this webcast provides an understanding of 401(k) plans, how they work and information about EBP audit planning and risk assessment.

We’ll discuss basic information about 401(k) plans, including:

  • Plan structure
  • Standard plan documents
  • Key plan officials and service providers
  • Unique issues that need to be considered when planning these audits

Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans, Foundational