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Friday, June 2, 2017 Live

Auditing Defined Contribution Plans (E1706203)

8:30 AM - 4:30 PM EDT

Registration: 8:00 AM EDT

NJCPA Education Center

425 Eagle Rock Avenue,
Roseland , NJ 07068

8 CPE Credits in AA

OVERVIEW

Take the next step in your development and learn how to go beyond the basics in preparing workpapers and financial statements for employee benefit plans. This course will provide the auditor with the tools necessary to understand the complex rules and regulations that impact employee benefit plans as well as guidance on addressing deficiencies. Through group discussions and contemporary case studies, you'll gain a thorough understanding of the procedures needed to effectively plan and carry out your audits.

DESIGNED FOR

Practitioners with experience auditing defined contribution and defined benefit plans.

BENEFITS

  • Identify different types of defined contribution plans that are available to plan sponsors
  • Analyze complex audit and accounting issues associated with defined contribution plans
  • Identify the different types of investment options that may be available to participants, including the audit procedures for complex investments
  • Analyze various fraud examples and develop the appropriate audit responses
  • Apply rules and regulations associated with auditing and reporting for defined contribution retirement plans

HIGHLIGHTS

  • Identification of various types of plans
  • Planning, communication, and other activities for defined contribution plans
  • Investments and investment related income
  • Auditing participant data, contributions, and distributions, and participant loans
  • Fraud in employee benefit plans
  • Government regulations and reporting requirements
  • Comparing the audited financial statements to Form 5500
  • Legal counsel representations
  • Case studies and discussion questions

COURSE LEVEL

Intermediate

PREREQUISITES

Experience with the employee benefit plan audit process and a working knowledge of ERISA.

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • *AICPA members deduct an additional $30 from applicable price.

INSTRUCTOR

Christopher Rouse

Christopher Rouse, CPA

AICPA/Professional Development Institute

Christopher Rouse, CPA Windham Brannon, P.C. / Atlanta, GA Chris Rouse is the Firm Audit and Accounting Quality Control Partner at Windham Brannon, P.C., an Atlanta Georgia CPA firm. He is a graduate of Florida State University, and has spent his career with Big-8 and large local firms. He has served primarily audit clients in his career, including clients in the real estate sector and the financial services industry, manufacturing, distribution and service entities, not-for-profit entities and employee benefit plans. His service as Firm-wide A&A Partner includes helping his partners deal with new and difficult audit and accounting issues. He has served as team captain on many peer reviews of CPA firms, from top-100 firms to sole practitioners. He also provides litigation support, primarily in accountants’ malpractice cases. Chris has served on several AICPA committees and task forces, including the Technical Issues Committee (Auditing), the Peer Review Committee and the Technical Standards Committee (Ethics). Chris served for three years on the US Department of Labor ERISA Advisory Council, and chaired Working Groups of the Council. He currently serves as a Technical Reviewer for the GSCPA Peer Review Committee, and has chaired the Georgia Society of CPAs Assurance Services Section, the Audit Committee, the Peer Review Committee, and the Financial Institutions Committee, and served on several others. He has received several GSCPA recognitions, including the Distinguished Member Award, Distinguished Section Chair, Exceptional Leadership and Outstanding Volunteer awards. Chris is a National Instructor of AICPA audit and accounting training courses, and is a GSCPA Outstanding Discussion Leader. He is a frequent speaker on audit and accounting matters at state and national seminars, 9-2011 LH

PRICING

$299.00 - Member

$399.00 - Nonmember

AICPA members receive a discount of $30 for this event.

Pre-Registration Closed

Online pre-registration for this event is now closed.

ADDITIONAL OPTIONS

Print a registration form

COURSE DEVELOPER

American Institute of CPAs