|Full time Accounting Educator:||-147.00|
- Recognize the auditing requirements for EBP audits to comply with applicable professional standards and regulator expectations
- Identify accounting requirements unique to employee benefit plans
- Identify efficient ways to plan and conduct an effective risk-based EBP audit
- Recognize new auditing, accounting, and regulatory developments impacting EBP audits
- Background of ERISA plan audits
- GAAP vs. ERISA reporting requirements
- Audit planning and pre-engagement activities
- Risk assessment, including consideration of internal control
- Auditing the statement of net assets available for benefits
- Auditing the statement of changes in net assets available for benefits
- Other auditing considerations, including prohibited transactions and tax compliance
- The auditor’s report
- Financial statement disclosures
- Supplemental schedules
Jonathan Howell, CPA, joined Houck Evarts & Company LLC in 2011 as partner and currently serves as the partner-in-charge at the Lake Oswego office. He was raised in Portland, Oregon and graduated from Willamette University with a Bachelor's Degree – a triple major in the German Language, International Studies and Political Science. During this time he completed a year as an exchange student, studying Economics and German at Ludwig Maximilian's University, in Munich, Germany. He later earned a Post-Baccalaureate Certificate in Accounting and a Master's Degree in Taxation from Portland State University.
Mr. Howell has extensive experience providing service to franchise restaurants, professional service companies, medical companies, mortgage companies, and serves as the partner-in-charge of the Firm's Audit and Accounting Practice, which includes audits of privately held businesses, Employee Benefits Plans, and Nonprofit organizations.
He has taught accounting courses at Portland State University from 2015 through December 2017 (ACTG 490 - Advanced Accounting (Consolidations) for 5 terms and ACTG 482 - Advanced Tax for 2 terms).
Mr. Howell is a member of the OSCPA as well as the American Institute of Certified Public Accountants (AICPA) and its Tax Division. Mr. Howell served on the AICPA Employee Benefits Technical Resource Panel from 2002 through 2004.