Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update
Overview
Due to increasing scrutiny in the employee benefit plan area, it is imperative for auditors of 401(k) plans to remain up to date on the rules and regulations that may impact the audit engagement.
In this course, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting in accordance with recently issued Statements on Auditing Standards (SASs), identifying best practices, and performing efficient audit engagements.
Delivery Method: Individual webcast
CPE Credit: Auditing
Program Level: Basic
This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.
Highlights
- Key requirements of recently issued SASs
- Changes affecting 401(k) plans
- Audit strategy and improving overall efficiency
- Common mistakes as noted in peer reviews and DOL inspections
Prerequisites
Basic understanding of auditing defined contribution plans
Designed For
Experienced practitioners responsible for planning and performing employee benefit plan audit engagements
Objectives
- Understand the current changes to the rules and regulations associated with 401(k) plans
- Identify best practices associated with engagement performance
- Understand the risks associated with a benefit plan audit engagement
- Avoid common mistakes noted during peer reviews
Preparation
None
Leader(s):
Leader Bios
Melissa Critcher, AICPA
Melissa Critcher, CPA, is a member of both the American Institute of CPAs (AICPA) and the North Carolina Association of CPAs (NCACPA). She has served in various roles with the NCACPA including as a member of the Board of Directors, committee member for the Accounting and Attestation Committee as well as local chapter positions. Melissa’s background includes more than 15 years of experience in public accounting specializing in auditing defined contribution and defined benefit employee benefit plans as well as manufacturing, distribution and professional service organizations. Her public accounting experience includes a position as a senior audit manager with Greer & Walker, LLP in Charlotte, N.C., a manager at a regional firm in Raleigh, N.C. prior to relocating to Charlotte. Melissa has also worked with a local firm in Winston-Salem. During her career, she has been responsible for managing the employee benefit plan niche, marketing and business development and conducting in-house training seminars. Since 2002 Melissa has led discussion seminars on the AICPA’s “Audits of 401(k) Plans” for the NCACPA. Additional seminars include “Audit Documentation and Review,” “Employee Benefit Plan Audits,” “Small Business Audits” and others.
Non-Member Price $167.00
Member Price $159.00