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Surgent's Annual Update for Defined Contribution Plans
Start Date/Time
Monday, June 16 2025 1:00 PM
Monday, June 16 2025 1:00 PM
End Date/Time
Monday, June 16 2025 3:00 PM
Monday, June 16 2025 3:00 PM
Credit Hours
2.00
2.00
Fields of Study
Accounting, Auditing
Accounting, Auditing
Type
Seminar
Seminar
Level
Intermediate
Intermediate
Member
$99.00
$99.00
Non-Member
$129.00
$129.00
Facility Location
Virtual Learning
Virtual Learning
Company
WEBIN
WEBIN
Vendor
Surgent McCoy CPE, LLC
Surgent McCoy CPE, LLC
Status
Scheduled
Scheduled
Description
This course will provide a general understanding of the new reporting and disclosure requirements for employee benefit plans under the now effective SAS 136, the AICPA's new employee benefit plan auditing standard. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators, as well as the new requirements of both groups under the new SAS. The course will discuss the results from the Department of Labor's ("DOL") Criminal Enforcement initiative and audit quality study, and focus on the causes of the recent increase in the number of deficient engagements identified by the peer review process. This course will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing, reporting and disclosure requirements, including those related to the new ERISA Section 103(A)(3)(c) audits under SAS 136.
Designed For
Auditors and Plan administrators of Defined Contribution Plans
Objectives
- Prepare for the current year’s audit
- Gain a general understanding of the current and prospective reporting and disclosure requirements for employee benefit plans
- Identify common errors and mistakes made by auditors and plan administrators
Major Subjects
- Common risks and pitfalls associated with defined contribution plans
- Nuances of the fair value disclosures
- New reporting and disclosure requirements for the current year
- Results of DOL Audit Quality Study
Prerequisites
Basic understanding of defined contribution and defined benefit plans