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Friday, May 15, 2026 Live Webcast

Auditing Financial Statements of ERISA Plans (X3-2025-CL4NAAB-20260515)

1:00 PM - 5:00 PM EDT
webcast

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4 CPE Credits in AA

OVERVIEW

You'll gain an understanding of the statements, disclosures and considerations for plans that file Form 11-K, and learn ways to plan and conduct effective risk-based ERISA plan audits.

DESIGNED FOR

  • Auditors of employee benefit plans
  • Practitioners considering the addition of EBP audits as a service offering
  • Accountants in business and industry responsible for company benefits

BENEFITS

  • Identify auditing procedures for the statement of net assets available for benefits and the statement of changes in net assets available for benefits.
  • Recognize the types and classification of common plan investments.
  • Distinguish plan investment audit procedures based on type of audit and risk assessment.
  • Identify audit procedures at the participant level required for investment gains (losses), contributions, and benefit payments or withdrawals.
  • Recognize the presentation and disclosure requirements in accordance with GAAP.
  • Identify audit considerations for related parties, parties in interest, and prohibited transactions; a plan’s tax status and Form 5500; and Form 11-K filers.

HIGHLIGHTS

  • Auditing the statement of net assets available for benefits
  • Types and classification of common plan investments
  • Plan investment audit procedures based on type of audit and risk assessment
  • Auditing the statement of changes in net assets available for benefits
  • Audit procedures at the participant level required for investment gains (losses), contributions and benefit payments or withdrawals
  • Presentation and disclosure requirements in accordance with GAAP
  • Audit considerations related to related parties, parties in interest, prohibited transactions, a plan’s tax status, and Form 5500 and Form 11-K filers

    • COURSE LEVEL

    Basic

    PREREQUISITES

    None

    ADVANCE PREPARATION

    None

    INSTRUCTOR

    Randy Dummer

    Randy Dummer, CPA

    AICPA/Professional Development Institute

    Read bio

    PRICING

    $225.00 - Member

    $245.00 - Nonmember

    Register Today


    Note: Online pre-registration will close on May 15 at 12:30 PM.

    ADDITIONAL OPTIONS

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    ALSO AVAILABLE

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