Limited-Scope Audits of 401(k) Plans: ERISA Section 103 (a)(3)(C) 2024

Wednesday, December 18, 2024

Webcast or Webinar, Online

11:00AM - 6:30 PM (opens at 10:30AM) EST

8Credits

Registration is Open

Members

$299.00 Regular Price

Non-Members

$399.00 Regular Price

Please Login to Register

	Name	Email	Firm Office

CPE PowerPass Users

Click the "Apply PowerPass" button to use your PowerPass for the applicable course below.

$160.00 Members / $224.00 Non-Members

Please Login to Apply PowerPass

	Name	Email	Firm Office

Don't have a CPE PowerPass? Click here to find out more about the CPE PowerPass program.

Course Type: Webcast

Course Code: 24/5124753

Level: Basic

Vendor: California CPA Education Foundation

Field of Study: Auditing

Overview:

Auditing ERISA Section 103 (a)(3)(C) 401(k) Plans focuses on the "limited-scope" audits that comprise over 80% of the audits filed with the Department of Labor each year. The course takes a hands-on approach to performing these engagements in a manner that ensures compliance with the professional requirements included in AU-C 703.

Objectives:

• Identify the requirements CPAs should follow when performing an ERISA Section 103(a)(3)(C) audit of a 401(k) plan • Recognize the authoritative literature applicable to performing an ERISA Section 103(a)(3)(C) audit of a 401(k) plan, in particular AU-C 703 • Become familiar with the contents of AU-C 703

Major Topics:

• Auditing and reporting requirements to meet when the client selects the ERISA Section 103(a)(3)(C) limited scope audit option • AICPA AU-C 703 Forming An Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA • AICPA Audit and Accounting Guide ' Employee Benefit Plans ' • Testing participant data

Major Topics:

Designed For:

CPAs that perform ERISA Section 103(a)(3)(C) limited-scope audits of 401(k) plans.

Prerequisites:

None